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V2563-20 ·28 July 2020 ·consulta-vinculante Medium impact
Tax

Value exchange regime applicable if LIS requirements and valid economic reasons met

A private individual asks whether transferring their shares in various companies to a new holding entity via value exchange may qualify for the LIS special regime. The DGT states this is possible if a majority of voting rights is acquired and legal requirements are met, provided the operation is not primarily aimed at fraud or tax advantage.

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2020-07-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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