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V2066-19 ·7 August 2019 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

The consultant asks whether transferring their shares in an entity to a new holding company via non-cash contribution allows the special reorganisation regime. The DGT states this is possible if the holding acquires a majority of voting rights, LIS article 80 requirements are met, and the transaction has valid economic reasons rather than purely fiscal motives.

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2019-08-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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