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V0512-20 ·3 March 2020 ·consulta-vinculante Medium impact
FISCAL

Exchange regime applicable if economic valid reasons for share transfer

A consultant asks whether transferring all shares in one entity to another may qualify for the special exchange regime. The DGT states that this is possible if LIS requirements are met and the transaction does not primarily aim at fraud or tax advantage.

In 6 key points

Lifecycle

2020-03-03PublishedPublished 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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