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V1851-17 ·13 July 2017 ·consulta-vinculante Medium impact
Tax

Requirements for applying the special share exchange regime under the LIS

A natural person enquires whether a share acquisition transaction may qualify for the special share exchange regime. The DGT responds that it is possible if the acquiring entity obtains a majority of voting rights, the requirements of Article 80 of the LIS are met, and the transaction has valid economic motives beyond tax advantages.

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2017-07-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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