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V2565-20 ·28 July 2020 ·consulta-vinculante Medium impact
Tax

Possibility of applying special split and share exchange regime under legal and economic requirements

A single-member company asks whether its proposal for total split followed by share exchange may qualify for the special tax regime. The DGT states that this is possible if LIS requirements are met and the operation has valid economic grounds.

In 6 key points

How it affects those involved

The ruling allows single-member companies to structure total splits and share exchanges under a special tax regime, provided legal and economic conditions are satisfied.

Lifecycle

2020-07-28PublishedPublished 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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