Skip to content
V2214-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

Fiscal advantage in share swaps distinct from inherent tax deferral

The DGT clarifies that a prohibited fiscal advantage refers to the primary objective of a share swap beyond economic motives, distinguishing it from the inherent tax deferral under the neutrality regime.

In 6 key points

Lifecycle

2023-07-27PublishedPublished 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