Skip to content
V2599-20 ·30 July 2020 ·consulta-vinculante Medium impact
Tax

Exchange and absorption merger may qualify under special regime

The DGT confirms that an exchange of shares followed by a merger of three entities may qualify for the special tax regime if LIS requirements and valid economic justifications are met.

In 6 key points

Lifecycle

2020-07-30PublishedPublished 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