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V2229-19 ·20 August 2019 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

Consultants ask whether a share acquisition to obtain majority voting rights may qualify for the special exchange regime. The DGT states it is possible if Articles 76.5 and 80.1 of the LIS are met and the transaction is not primarily aimed at fraud or tax evasion.

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2019-08-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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