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V2104-19 ·9 August 2019 ·consulta-vinculante Medium impact
Tax

Value exchange regime may apply if LIS requirements and valid economic motives are met

A natural person enquires whether the special tax regime for value exchange can be applied in a control acquisition transaction. The DGT states that it may be applied provided the LIS requirements are met and the transaction does not have fraud or tax evasion as its primary objective.

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2019-08-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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