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V2163-20 ·29 June 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic motives met

The DGT confirms that a share exchange to obtain control of an entity qualifies under the special regime if voting rights are acquired, residency requirements are met, and the primary objective is not fraud or tax evasion.

In 6 key points

Lifecycle

2020-06-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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