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V0057-20 ·14 January 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

The DGT confirms that an acquisition to obtain majority voting rights may qualify for the special exchange regime if Articles 76.5 and 80.1 of the LIS are satisfied and the main objective is not fraud or tax evasion.

In 6 key points

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2020-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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