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V0004-17 ·2 January 2017 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS Art. 80 requirements and valid economic reasons met

The consultant asks whether an acquisition of shares via a new holding company can benefit from the special exchange regime. The DGT confirms it is possible provided voting rights majority requirements are met and the transaction is not primarily aimed at tax fraud or evasion.

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2017-01-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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