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V1947-15 ·19 June 2015 ·consulta-vinculante Medium impact
Tax

Fusion and share swaps may qualify under special regime if legal requirements and valid economic reasons are met

The consultant asks whether a share swap followed by a merger of a fully owned entity may benefit from the special tax regime. The DGT confirms this is possible provided the LIS requirements are met and the operation is not primarily aimed at obtaining tax advantages.

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2015-06-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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