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V0922-17 ·11 April 2017 ·consulta-vinculante Medium impact
Tax

Exchange regime may apply if LIS requirements and valid economic motives are met

A natural person enquires whether acquiring 56 companies through a holding entity may qualify for the special share exchange regime. The DGT states that this is possible if voting rights are obtained, the requirements of Article 80 of the LIS are met, and the transaction is based on valid economic grounds rather than solely tax advantages.

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2017-04-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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