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V1692-23 ·13 June 2023 ·consulta-vinculante Medium impact
Tax

Possibility of applying fiscal neutrality in a share exchange under legal requirements

The consultant asks whether a share acquisition transaction may qualify for the special share exchange regime. The DGT states that it is possible if a majority of voting rights is obtained and the requirements of Article 80 of the LIS are met, provided it is not carried out for tax fraud or evasion.

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2023-06-13PublishedPublished 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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