Skip to content
V0172-20 ·22 January 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

The consultant asks whether a share acquisition transaction may qualify for the special exchange regime. The DGT states that it is possible if the entity acquires a majority of voting rights, residence requirements are met, and the transaction is not primarily aimed at fraud or tax advantage.

In 6 key points

Lifecycle

2020-01-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact