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V2117-15 ·10 July 2015 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

The DGT confirms that a share acquisition to establish a holding company may qualify for the special exchange regime, provided the conditions in Articles 76.5 and 80.1 of the LIS are met and the transaction is not primarily aimed at tax fraud or evasion.

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2015-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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