Skip to content
V2510-16 ·8 June 2016 ·consulta-vinculante Medium impact
Tax

Share swaps generate capital gains or losses unless the special merger regime applies

A taxpayer inquires about the tax treatment of a mandatory share swap. The DGT rules that the transaction results in a capital gain or loss, unless the special regime for mergers, demergers, and share swaps is applied.

In 6 key points

Lifecycle

2016-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact