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V1966-20 ·16 June 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if majority votes and valid economic reasons obtained

The DGT confirms that an acquisition operation to gain control of a company may qualify for the special exchange regime if LIS requirements are met and the operation is not primarily aimed at fraud or tax advantage.

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2020-06-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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