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V1965-20 ·16 June 2020 ·consulta-vinculante Medium impact
FISCAL

Exchange regime applicable if voting majority, residency and valuation requirements met and valid economic reasons exist

A natural person enquires whether the acquisition of companies B and C by company A may qualify for the special share exchange regime. The DGT states that this is possible if a voting majority is obtained, the requirements of Article 80 of the LIS are met, and the transaction does not primarily aim at fraud or tax advantage.

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Lifecycle

2020-06-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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