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V1785-17 ·10 July 2017 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS article 80 conditions met

A natural person asks whether acquiring shares in their companies via a new holding can qualify for the special exchange regime. The DGT responds that this is possible if residence and valuation requirements are met and the transaction has valid economic motives.

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2017-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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