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V1801-20 ·5 June 2020 ·consulta-vinculante Medium impact
FISCAL

Exchange regime may apply if LIS requirements and valid economic reasons are met

The DGT confirms that a share acquisition to obtain majority voting rights may qualify for the special exchange regime if LIS requirements are met and valid economic grounds exist, subject to specific facts.

In 6 key points

How it affects those involved

The regime may apply to share acquisitions aimed at gaining majority voting rights, provided LIS conditions and valid economic justifications are satisfied.

Lifecycle

2020-06-05PublishedPublished 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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