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V2257-19 ·20 August 2019 ·consulta-vinculante Medium impact
Tax

Possibility of applying special share exchange and financial split regime under legal requirements

The DGT confirms that share contributions to a new entity and subsequent financial split may qualify for the LIS special regime, provided voting rights majority, commercial split classification, and valid economic motives are met.

In 6 key points

How it affects those involved

Companies may benefit from tax advantages through structured share transfers and financial splits under specific legal conditions.

Lifecycle

2019-08-20PublishedPublished 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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