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V2010-19 ·1 August 2019 ·consulta-vinculante Medium impact
Tax

Special share exchange regime applicable if LIS requirements and valid economic motives met

Two companies inquire whether their reorganisation scheme may qualify for the special share exchange regime. The DGT states that it is possible if the new entity acquires a majority of voting rights and legal requirements are met, provided the transaction has valid economic motives and is not for fraud or tax evasion.

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2019-08-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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