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V1850-20 ·9 June 2020 ·consulta-vinculante Medium impact
FISCAL

Exchange regime applicable if LIS requirements and economic motives met

The consultant asks whether a share acquisition transaction may qualify for the special exchange regime. The DGT states that it is possible if voting control is obtained, residence requirements are met, and valid economic motives exist.

In 6 key points

Lifecycle

2020-06-09PublishedPublished 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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