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V2229-18 ·25 July 2018 ·consulta-vinculante Medium impact
FISCAL

Possibility of benefiting from LIS special regime for share exchange and absorption merger

A company asks whether a share exchange to gain control followed by an absorption merger may qualify for the LIS special regime. The DGT responds that this is possible provided legal requirements are met and the transaction has valid economic grounds.

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2018-07-25PublishedPublished 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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