Skip to content
V1908-18 ·28 June 2018 ·consulta-vinculante Medium impact
Tax

Possibility of applying special share exchange regime under Art. 80 LIS and valid economic grounds

The consultant seeks to centralise holdings in entities A and B via a new holding company through a share exchange. The DGT confirms the operation may qualify for the special regime if the holding company obtains a majority of voting rights and legal requirements are met, provided it is not for fraud or tax evasion.

In 6 key points

Lifecycle

2018-06-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact