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V2090-19 ·8 August 2019 ·consulta-vinculante Medium impact
Tax

Requirements for applying the LIS special regime for share exchange and asset contribution

Physical persons inquire whether a share exchange and share contribution operation may qualify for the LIS special regime. The DGT states that this is possible provided the requirements of voting rights majority, minimum shareholding in own funds, and valid economic motives are met.

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2019-08-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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