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V3202-23 12 December 2023 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Possibility of applying special tax neutrality regime to share swaps, absorption mergers and business line investments

A diversified group asks whether its share swaps, absorption mergers and business line investments may benefit from the special tax neutrality regime. The DGT confirms this is possible provided legal requirements are met, the operations are not in non-cooperative jurisdictions, and valid economic justifications exist.

The question raised

Si las operaciones descritas pueden acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.

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