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V1029-18 ·24 April 2018 ·consulta-vinculante Medium impact
FISCAL

Exchange regime possible if voting majority, residency and economic motives met

A crowdfunding platform queries whether its share acquisition operation may qualify for the special exchange regime. The DGT confirms it is possible provided a voting majority is obtained, requirements under Article 80 of the LIS are met, and valid economic motives exist.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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