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V0446-22 8 March 2022 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · fusión

Shares received through a merger retain the acquisition value and date of the original shares (under the special regime)

A query was made regarding the tax treatment of shares obtained following an exchange due to a merger. The DGT ruled that, if the special merger regime applies, the new shares retain the acquisition date and value of the original ones.

The question raised

Cuestión planteada 1. Tratamiento fiscal correspondiente al canje de acciones realizado con motivo de la fusión.

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