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V1393-23 ·23 May 2023 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if voting majority and no fraud are met

The consultant asks whether a share acquisition transaction may benefit from the special exchange regime. The DGT responds that it is possible if a voting majority is obtained and the requirements of Article 80 of the LIS are met, provided there is no fraud or tax evasion.

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2023-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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