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V2470-23 ·14 September 2023 ·consulta-vinculante Medium impact
Tax

Applicability of the fiscal neutrality regime in share exchanges under LIS requirements

A natural person enquires whether transferring their shares in two companies to a new holding company may qualify for the special restructuring regime. The DGT responds that this is possible if the new company obtains a majority of voting rights and legal requirements are met, provided the transaction is not purely for tax purposes.

In 6 key points

How it affects those involved

The regime allows share exchanges between companies to be treated as tax-neutral under certain conditions, promoting business restructurings without triggering fiscal consequences.

Lifecycle

2023-09-14PublishedPublished 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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