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V1979-19 ·29 July 2019 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if voting rights acquired and LIS requirements met

A property owner aims to carry out an asset exchange by offering shares in a media entity to gain control. The DGT states the operation may qualify under the special regime if majority voting rights are obtained and article 80 of the LIS is fulfilled, provided it is not for tax fraud or evasion.

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2019-07-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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