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V1902-19 ·19 July 2019 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

The query asks whether an acquisition of shares to gain control of entities may qualify for the special exchange regime. The DGT responds that it is possible if the acquiring entity obtains a majority of voting rights, the requirements of Article 80 of the LIS are met, and the transaction is not primarily aimed at fraud or tax advantage.

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2019-07-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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