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V1229-18 ·10 May 2018 ·consulta-vinculante Medium impact
Tax

Value exchange regime may apply if conditions in Article 80 of LIS are met

A shareholder wishes to transfer their shares in a company to a new holding company via a share exchange. The DGT states that the transaction may qualify for the special regime if the new entity obtains a majority of voting rights, the conditions in Article 80 are satisfied, and valid economic reasons exist.

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2018-05-10PublishedPublished 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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