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V1376-21 ·13 May 2021 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic motives met

The DGT confirms that a share acquisition to obtain voting control may qualify under the special exchange regime if LIS requirements are met and the economic motives are valid, without being primarily aimed at fraud or tax evasion.

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2021-05-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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