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V2101-18 16 July 2018 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Possibility of applying special share exchange regime under legal requirements and valid economic grounds

The inquiry asks whether a reorganisation operation may qualify for the special share exchange regime. The DGT responds that it is possible provided the requirements of Articles 76.5 and 80.1 of the LIS are met and the operation does not have fraud or tax advantage as its primary objective.

The question raised

Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.

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