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V1394-20 ·13 May 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if voting rights majority acquired with valid economic motives

A company asks whether a share acquisition can qualify for the special exchange regime. The DGT responds that it can if a majority of voting rights is obtained, the requirements of Article 80 of the LIS are met, and the transaction is not primarily aimed at fraud or tax advantage.

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2020-05-13PublishedPublished 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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