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A family group asks whether the exchange of their shares in a C company for shares in a holding company A can benefit from the LIS special regime. The DGT states this is possible if voting rights and residency requirements are met and valid economic reasons exist.
The exchange of shares in a C company for shares in a holding company may qualify for the LIS special regime if voting rights, residency, and valid economic grounds are satisfied.
The tax team reviews your specific situation.
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