Skip to content
V2028-19 ·6 August 2019 ·consulta-vinculante Medium impact
Tax

Requirements for special share exchange regime: majority of voting rights and valid economic reasons

Consultants ask whether a share acquisition transaction may qualify for the special share exchange regime. The DGT states that it is possible if a majority of voting rights is obtained and the conditions of Article 80 of the LIS are met, provided it is not for fraud or tax evasion.

In 6 key points

Lifecycle

2019-08-06PublishedPublished 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