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V3153-21 ·20 December 2021 ·consulta-vinculante Medium impact
FISCAL

Exchange regime applicable if shareholding acquisition grants voting majority

Three brothers ask whether transferring their shares to a holding company meets the conditions for the special exchange regime. The DGT states that it is possible if a voting majority is obtained, the conditions of Article 80 of the LIS are met, and the transaction has valid economic motives.

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2021-12-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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