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V2002-19 ·1 August 2019 ·consulta-vinculante Medium impact
Tax

Exchange regime possible with voting majority and LIS requirements

The DGT confirms that a corporate reorganisation may qualify for the special share exchange regime if the acquiring entity obtains a majority of voting rights and the conditions in Article 80 of the LIS are met, provided the transaction is not primarily aimed at fraud or tax evasion.

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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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