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V1879-23 ·28 June 2023 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality regime possible in share exchange if voting rights and LIS requirements met

The DGT confirms that a share exchange between companies may qualify for the LIS special regime if the beneficiary acquires majority voting rights and the conditions in Article 80 of the LIS are satisfied.

In 6 key points

How it affects those involved

Companies considering share exchanges may benefit from fiscal neutrality under the LIS if voting control and specific conditions are met.

Lifecycle

2023-06-28PublishedPublished 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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