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V3693-20 ·30 December 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

Consultants ask whether transferring shares between two entities to a third can qualify for the special exchange regime. The DGT states it is possible provided LIS requirements are met and the transaction is not primarily aimed at fraud or tax advantage.

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2020-12-30PublishedPublished 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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