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V2158-16 19 May 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Potential application of special regimes for share exchanges and demergers based on valid economic reasons

The inquiry examines whether a share exchange intended to create a subsidiary, followed by a total demerger, may qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT concludes that this is permissible provided all legal requirements are met and the primary purpose of the transaction is not to obtain a tax advantage.

The question raised

Cuestión planteada 1º) Si las operaciones descritas de canje de valores y escisión pueden acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.

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