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V3541-19 ·26 December 2019 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if voting rights and LIS article 80 requirements met

The consultant asks whether a share acquisition can benefit from the special exchange regime. The DGT states that this is possible if a majority of voting rights is obtained, the requirements of article 80 of the LIS are met, and the transaction has valid economic motives rather than a purely fiscal objective.

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2019-12-26PublishedPublished 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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