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V0571-19 15 March 2019 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Requirements for applying the special share exchange regime (Art. 80 LIS)

The consultant asks whether a share acquisition transaction may qualify for the special share exchange regime and whether valid economic grounds exist. The DGT responds that it is possible if a majority of voting rights is acquired, the conditions of Article 80 of the LIS are met, and the transaction does not have the primary objective of fraud or tax evasion.

The question raised

Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.

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