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V0792-21 ·6 April 2021 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

The consultant asks whether an acquisition of shares to gain control of other companies may qualify for the special exchange regime. The DGT states that this is possible if LIS requirements are met and valid economic grounds are provided, although the latter depends on the actual facts.

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2021-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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