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V2764-16 20 June 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Requirements for applying the special tax regime for share swaps and mergers

The consultant asks whether a share swap followed by a merger can benefit from the special tax regime under LIS. The DGT states that this is possible provided legal requirements are met and the operation is not primarily aimed at obtaining tax advantages.

The question raised

Question posed: Whether a valid economic reason exists to carry out this double operation and, consequently, whether they may benefit from the special tax regime established in Chapter VII of Title VII of the Corporate Income Tax Law.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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