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V2507-23 ·18 September 2023 ·consulta-vinculante Medium impact
Tax

Possibility of applying the tax neutrality regime in securities exchanges and mergers subject to compliance with legal requirements

The DGT confirms that share exchanges and absorption mergers can benefit from the special tax neutrality regime if LIS requirements are met and the operation is not primarily aimed at obtaining a tax advantage.

In 6 key points

How it affects those involved

Such transactions may qualify for special tax neutrality under specific conditions, provided they comply with LIS requirements and do not primarily aim to achieve a tax benefit.

Lifecycle

2023-09-18PublishedPublished 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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