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V2828-20 ·21 September 2020 ·consulta-vinculante Medium impact
Tax

Possibility of applying special share exchange or merger regime under LIS and conditions

A company asks whether the contribution of shares from another company to carry out a capital increase may qualify for the special share exchange or merger regime. The DGT states that this is possible if legal requirements are met and economic justifications are valid.

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2020-09-21PublishedPublished 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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