Skip to content
V2777-15 ·25 September 2015 ·consulta-vinculante Medium impact
Tax

Possibility of applying LIS special regime under valid economic grounds

Consultants ask whether a share exchange can qualify for the LIS special regime if valid economic grounds exist. The DGT confirms it is possible if voting rights majority and residency requirements are met, and considers rationalisation and organisational efficiency arguments as valid economically.

In 6 key points

Lifecycle

2015-09-25PublishedPublished 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