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V2024-19 ·6 August 2019 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

A family group asks whether the acquisition of a company by a holding can qualify for the special share exchange regime. The DGT states that this is possible if legal requirements are met and valid economic justifications are provided.

In 6 key points

Lifecycle

2019-08-06PublishedPublished 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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