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V4450-16 ·17 October 2016 ·consulta-vinculante Medium impact
Tax

Possibility of applying special share exchange regime under legal requirements and valid economic grounds

The inquiry asks whether a share acquisition transaction may qualify for the special share exchange regime. The DGT responds that it is possible if the entity acquires a majority of voting rights and the conditions of Article 80 of the LIS are met, provided it is not carried out for fraud or tax evasion.

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2016-10-17PublishedPublished 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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