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V1477-17 12 June 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Possibility of applying the special share exchange regime under article 80 requirements and valid economic motives

The DGT confirms that a share exchange between entity A (inactive with investments) and entity B may qualify for the special regime of the LIS, provided residence and valuation requirements under article 80 are met, and the transaction does not primarily aim at tax fraud or evasion.

The question raised

Cuestión planteada Si la operación descrita de canje de valores puede 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.

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