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V2363-20 ·10 July 2020 ·consulta-vinculante Medium impact
Tax

Exchange of shares regime may apply if voting rights and LIS requirements are met

The consultant asks whether a share exchange to establish a holding company may benefit from the LIS special regime. The DGT states that it is possible if the entity acquires a majority of voting rights and legal requirements are fulfilled, provided there are valid economic reasons and no tax fraud or evasion.

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2020-07-10PublishedPublished 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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