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V0910-15 ·24 March 2015 ·consulta-vinculante Medium impact
Tax

Special securities exchange regime applicable if LIS requirements are met and valid economic reasons exist

A query was raised regarding whether a contribution of shares could qualify for the special securities exchange regime and if the stated economic reasons are valid. The DGT indicates that this is possible provided that residency and majority voting rights requirements are met, and that the purpose of corporate reorganising is considered a valid economic reason.

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2015-03-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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