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V3045-20 ·8 October 2020 ·consulta-vinculante Medium impact
Tax

Possibility of applying the special share exchange and non-cash contribution regime under LIS and its impact on ISD

A family company asks whether it can benefit from the special regime for mergers and non-cash contributions to centralise its investment management. The DGT states that this is possible if the LIS requirements are met and the transaction has valid economic motives.

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2020-10-08PublishedPublished 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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