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V2360-22 ·15 November 2022 ·consulta-vinculante Medium impact
Tax

Requirements for the application of the special regime for the exchange of securities and non-monetary contributions

The DGT states that the special regime may be applied if LIS requirements are met and the operation has valid economic motives.

In 6 key points

How it affects those involved

The regime can be applied in share exchanges and shareholding contributions if LIS conditions are fulfilled and economic justification exists.

Lifecycle

2022-11-15PublishedPublished 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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