Skip to content
V2213-19 ·19 August 2019 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

A natural person enquires whether acquiring shares in two companies through the creation of a holding company may qualify for the special exchange regime. The DGT states that this is possible if legal requirements are met and valid economic grounds are provided.

In 6 key points

Lifecycle

2019-08-19PublishedPublished 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