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V2189-15 ·15 July 2015 ·consulta-vinculante Medium impact
Tax

Value exchange, non-cash contribution and absorption merger may qualify for special tax regime

A holding company proposes a restructuring involving value exchange, non-cash share contributions and an absorption merger. The DGT examines whether these transactions may benefit from the special tax regime for corporate reorganisation.

In 6 key points

How it affects those involved

The analysis may influence the tax treatment of corporate restructurings involving share exchanges, non-cash contributions and mergers.

Lifecycle

2015-07-15PublishedPublished 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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