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V2516-20 ·23 July 2020 ·consulta-vinculante Medium impact
FISCAL

Value exchange regime may apply under certain conditions

The consultant asks whether a share exchange to restructure their business group can benefit from the special regime of Corporate Income Tax. The DGT states that this is possible if residence and voting majority requirements are met, and the exchange is not primarily aimed at fraud or tax advantage.

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2020-07-23PublishedPublished 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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