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V1025-18 ·24 April 2018 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

The consultant asks whether the acquisition of shares in hospitality entities by a holding company may qualify for the special exchange regime. The DGT responds that it is possible provided the conditions of Article 80 of the LIS are met and the transaction does not have the primary objective of tax fraud or evasion.

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2018-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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