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V2471-23 ·14 September 2023 ·consulta-vinculante Medium impact
Tax

Applicability of the fiscal neutrality regime in share exchange transactions under LIS

A natural person enquires whether the transfer of their shares in several companies to a new company (NewCo) may be considered a share exchange. The DGT responds that the fiscal neutrality regime will apply if legal requirements are met and the primary objective is not fiscal advantage.

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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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