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V0171-20 ·22 January 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

The consultant asks whether a share acquisition transaction may qualify for the special exchange regime. The DGT states that it is possible if the entity acquires a majority of voting rights and legal requirements are met, provided the transaction is not primarily aimed at fraud or tax advantage.

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2020-01-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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