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V3674-20 ·29 December 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic motives met

The DGT confirms that a share acquisition transaction between two companies may qualify for the special exchange regime if it achieves voting control, fulfils the conditions of Article 80 of the LIS, and has valid economic motives rather than a purely fiscal objective.

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2020-12-29PublishedPublished 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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