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V1541-16 ·13 April 2016 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if voting rights acquired and LIS Article 80 requirements met

The consultant asks whether a restructuring transaction may qualify for the special exchange regime. The DGT responds that it is possible if the entity acquires a majority of voting rights and the conditions in Article 80 of the LIS are met, along with valid economic grounds.

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2016-04-13PublishedPublished 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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