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V1899-21 ·17 June 2021 ·consulta-vinculante Medium impact
Tax

Value exchange regime applicable if LIS requirements and valid economic reasons met

A taxpayer asks whether transferring shares between entities to establish a holding company can qualify for the special value exchange regime. The DGT states it is possible if LIS requirements are met and valid economic grounds are provided, although the latter depends on the specific facts.

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2021-06-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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