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The consultant asks whether a share exchange following a bank merger results in patrimonial losses. The DGT responds that, under the special merger regime, the transaction does not generate taxable income for the shareholder.
Cuestión planteada Se consulta si el canje de acciones referido da lugar a pérdidas en el consultante.
Si se aplica el régimen especial de fusiones, absorciones y escisiones, las rentas por la atribución de valores de la entidad adquirente no se integran en la base imponible del socio residente en España. Los valores recibidos conservarán el valor de los entregados y su fecha de adquisición, pudiendo aumentar o disminuir por la compensación complementaria en dinero. El régimen de diferimiento es obligatorio para el socio y no permite computar ganancias o pérdidas patrimoniales por la atribución de valores.
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