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V0190-20 ·28 January 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

The consultant asks whether an acquisition to establish a holding company may qualify for the special exchange regime. The DGT confirms it is possible if the entity acquires a majority of voting rights and legal requirements are met, provided the operation is not primarily aimed at tax advantages.

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2020-01-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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