Skip to content
V2592-20 ·29 July 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if voting majority obtained and valid economic reasons exist

An entity seeks to know whether an acquisition operation to gain control of other companies may qualify for the special exchange regime and whether valid economic grounds exist. The DGT states that this is possible if voting majority and Article 80 of the LIS requirements are met, provided that economic grounds are grounded in factual reality.

In 6 key points

Lifecycle

2020-07-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact