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V2482-20 ·21 July 2020 ·consulta-vinculante Medium impact
Tax

Value exchange regime applicable if voting rights majority acquired and residency and economic substance requirements met

The consultant asks whether a non-monetary contribution constitutes a value exchange under the LIS. The DGT states that this regime applies if the entity acquires a majority of voting rights and residency and economic substance requirements are met.

In 6 key points

How it affects those involved

The value exchange regime may apply to non-monetary contributions under specific conditions, affecting tax treatment and base imposable.

Lifecycle

2020-07-21PublishedPublished 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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