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V2000-19 ·1 August 2019 ·consulta-vinculante Medium impact
Tax

Exchange regime may apply if LIS requirements and valid economic reasons are met

The consultant asks whether an acquisition of shares in two restaurant companies can benefit from the special exchange regime and whether valid economic grounds exist. The DGT states that this is possible if LIS requirements are met and the economic justifications for the transaction are deemed valid, although this depends on the specific facts.

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2019-08-01PublishedPublished 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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