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V1988-19 ·31 July 2019 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

The DGT confirms that a share acquisition to gain control may qualify for the special exchange regime if Articles 76.5 and 80.1 of the LIS are satisfied and the transaction does not primarily aim at fraud or tax evasion.

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2019-07-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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