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V3214-16 ·11 July 2016 ·consulta-vinculante Medium impact
Tax

Possibility of applying special share exchange and merger regime under legal requirements

A family company asks whether a share exchange followed by entity merger can qualify for the special tax regime. The DGT states that this is possible if LIS requirements are met and the operation has valid economic motives.

In 6 key points

How it affects those involved

The regime allows for tax advantages in share exchanges and mergers under specific legal and economic conditions.

Lifecycle

2016-07-11PublishedPublished 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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