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V1636-19 ·1 July 2019 ·consulta-vinculante Medium impact
Tax

Exchange regime may apply if LIS requirements and valid economic reasons are met

The consultant asks whether a majority share acquisition transaction may qualify for the special exchange regime and whether the alleged economic grounds are valid. The DGT states that it is possible if legal requirements are met and economic grounds may be valid, although this depends on the specific facts.

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2019-07-01PublishedPublished 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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