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V4752-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if holding acquires voting majority

Companies inquire whether creating a holding company to group shares and streamline processes may qualify for the special share exchange regime. The DGT states this is possible if Article 80 of the LIS requirements are met and the transaction has valid economic motives.

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2016-11-10PublishedPublished 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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