Skip to content
V1900-23 ·30 June 2023 ·consulta-vinculante Medium impact
Tax

Special merger and share exchange regime applicable if conditions met

The DGT confirms that share contributions, mergers and share exchanges may qualify for the special corporate reorganisation regime, provided legal requirements are met and the primary objective is not to obtain a fiscal advantage.

In 6 key points

Lifecycle

2023-06-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact