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V0777-15 ·10 March 2015 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if valid economic reasons exist

A family group asks whether creating a holding company through share exchange among its businesses can qualify for the LIS special regime. The DGT responds that it is possible if residence and control requirements are met, and if the transaction is based on valid economic grounds rather than merely tax advantages.

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2015-03-10PublishedPublished 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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