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V1990-19 ·31 July 2019 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

The consultant asks whether an acquisition of shares to gain control of an entity may qualify for the special exchange regime. The DGT states that this is possible if Articles 76.5 and 80.1 of the LIS are met and the transaction does not have fraud or tax evasion as its primary objective.

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2019-07-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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