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A natural person enquires whether a restructuring via share exchange and participation contributions may qualify for the LIS special regime. The DGT states that this is possible provided legal requirements are met and valid economic grounds exist.
Cuestión planteada 1. Si las operaciones de reestructuración planteadas en el escrito de consulta pueden acogerse al régimen fiscal especial 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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