Skip to content
V3645-20 ·28 December 2020 ·consulta-vinculante Medium impact
Tax

Exchange of shares may be subject to special regime if LIS requirements and valid economic grounds are met

The DGT confirms that an share exchange may qualify for the special regime under the Corporate Income Tax Law, provided the regulatory requirements are met and the stated economic grounds of rationalisation and efficiency are genuine.

In 6 key points

Lifecycle

2020-12-28PublishedPublished 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