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V0186-18 ·30 January 2018 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic motives met

A natural person enquires whether the contribution of shares from two companies (A and B) to a parent company may qualify for the special exchange regime. The DGT responds that this is possible provided the conditions of articles 76.5 and 80.1 of the LIS are met and the transaction is not primarily aimed at fraud or tax evasion.

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2018-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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