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V0926-17 ·11 April 2017 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS article 80 conditions met

The query asks whether a share exchange to acquire control of a medical company may qualify for the LIS special regime. The DGT responds that it is possible provided residence and valuation requirements are met and the transaction has valid economic grounds.

In 6 key points

Lifecycle

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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