Skip to content
V2623-19 ·25 September 2019 ·consulta-vinculante Medium impact
Tax

Exchange regime may apply if LIS requirements and valid economic reasons are met

The DGT confirms that a share exchange between family group companies may qualify for the special regime under LIS if the entity acquires a majority of voting rights, residency requirements are met, and the transaction has valid economic grounds rather than purely fiscal motives.

In 6 key points

Lifecycle

2019-09-25PublishedPublished 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