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V1422-15 ·6 May 2015 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

The DGT confirms that acquiring majority voting rights by issuing shares may qualify for the special exchange regime, provided residence and acquirer entity requirements are met and the transaction is not primarily aimed at tax fraud or evasion.

In 6 key points

Lifecycle

2015-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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