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V3975-16 ·20 September 2016 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

The consultant asks whether a share contribution can qualify for the special share exchange regime to avoid including income in the tax base. The DGT states that this is possible if the beneficiary acquires a majority of voting rights and legal and economic conditions are met.

In 6 key points

How it affects those involved

Contributions of shares may qualify for the special share exchange regime if voting rights are acquired and legal and economic conditions are satisfied.

Lifecycle

2016-09-20PublishedPublished 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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