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V0221-20 ·3 February 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements met and valid economic reasons exist

The consultant asks whether an acquisition of shares to gain control of an entity may qualify for the special exchange regime. The DGT states that this is possible if legal requirements are met and the transaction's main purpose is not tax advantage but valid economic reasons.

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2020-02-03PublishedPublished 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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