Skip to content
V1989-20 ·17 June 2020 ·consulta-vinculante Medium impact
Tax

Possibility of applying special share exchange and absorption merger regime under legal and economic requirements

A leasing company asks whether it can benefit from the special share exchange and subsequent merger with a financial management company. The DGT states that this is possible if LIS requirements are met and the operation is driven by valid economic reasons.

In 6 key points

How it affects those involved

The ruling allows leasing companies to pursue share exchanges and mergers with financial management firms under specific legal and economic conditions, enabling corporate restructuring through approved mechanisms.

Lifecycle

2020-06-17PublishedPublished 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