Skip to content
V3026-20 ·7 October 2020 ·consulta-vinculante Medium impact
FISCAL

Value exchange regime applicable if LIS requirements and valid economic motives are met

The consultant asks whether transferring shares from a family group to a new holding company can qualify for the special value exchange regime. The DGT states that this is possible provided the LIS requirements are met and the transaction is not primarily aimed at tax fraud or evasion.

In 6 key points

Lifecycle

2020-10-07PublishedPublished 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