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V2916-16 ·23 June 2016 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements met and valid economic reasons exist

A Spanish resident entity intends to contribute 100% of its capital to a newly established company to reorganise a family group. The DGT states that the transaction may qualify for the special exchange regime if legal requirements are met and there is no primary intent to commit fraud or tax evasion.

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2016-06-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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