Skip to content
V2101-18 ·16 July 2018 ·consulta-vinculante Medium impact
FISCAL

Possibility of applying special share exchange regime under legal requirements and valid economic grounds

The inquiry asks whether a reorganisation operation may qualify for the special share exchange regime. The DGT responds that it is possible provided the requirements of Articles 76.5 and 80.1 of the LIS are met and the operation does not have fraud or tax advantage as its primary objective.

In 6 key points

Lifecycle

2018-07-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

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