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V2490-23 ·15 September 2023 ·consulta-vinculante Medium impact
Tax

Applicability of the tax neutrality regime in the exchange of securities under the requirements of the LIS

The DGT confirms that contributions to a new entity can qualify as a share exchange if the new entity obtains a majority of voting rights and meets residence and economic motivation requirements.

In 6 key points

How it affects those involved

Companies considering restructuring through share exchange may now rely on this framework to ensure compliance with tax neutrality and voting rights conditions.

Lifecycle

2023-09-15PublishedPublished 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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