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V1851-20 ·9 June 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS Art. 80 requirements and valid economic reasons met

The consultant asks whether setting up a new company by contributing shares from another entity can qualify for the special merger and split regime. The DGT states this is possible if voting majority and fiscal valuation requirements are met, provided the operation is not primarily aimed at fraud or tax advantage.

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2020-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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