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V3542-16 ·28 July 2016 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

The consultant asks whether a share acquisition transaction may qualify for the special exchange regime. The DGT states that it is possible if the entity acquires a majority of voting rights and legal requirements are met, provided it is not for fraud or tax evasion.

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2016-07-28PublishedPublished 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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