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V1603-20 ·26 May 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

The consultant asks whether a 100% acquisition of an operating company by a holding company qualifies for the special exchange regime and whether valid economic grounds exist. The DGT states that the regime may apply if Articles 76.5 and 80.1 of the LIS are met and the transaction does not primarily aim at tax fraud or evasion.

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2020-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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