Skip to content
V2823-20 ·17 September 2020 ·consulta-vinculante Medium impact
FISCAL

Exchange regime possible under LIS if voting rights and economic motives are met

A taxpayer asks whether the exchange of shares in three companies into a new holding company can benefit from the LIS special regime. The DGT states that this is possible if majority voting rights are obtained and the reasons for the transaction are economic rather than purely fiscal.

In 6 key points

Lifecycle

2020-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

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