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V0924-17 ·11 April 2017 ·consulta-vinculante Medium impact
Tax

Value exchange regime may apply if LIS article 80 requirements are met and valid economic reasons exist

A family group asks whether acquiring majority voting rights in a company via value exchange may qualify for the LIS special regime. The DGT states it is possible provided legal requirements are met and the transaction is not primarily aimed at fraud or tax advantage.

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