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V3578-15 ·18 November 2015 ·consulta-vinculante Medium impact
Tax

Exchange of shares may be subject to special regime if LIS requirements and valid economic reasons are met

The DGT confirms that share exchange may qualify for the special regime under the Corporate Income Tax Law, provided the conditions in articles 76.5 and 80.1 are met and the transaction is not primarily aimed at tax fraud or evasion.

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2015-11-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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