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V1989-19 ·31 July 2019 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

Consultants ask whether an acquisition of shares to gain control of other companies may qualify for the special exchange regime. The DGT states it is possible if LIS requirements are met and valid economic grounds are provided, which will depend on the specific facts.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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