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V2173-19 ·14 August 2019 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if legal requirements and valid economic motives are met

A consultant asks whether the contribution of shares from four entities to establish a holding company meets the special exchange regime requirements and if valid economic grounds exist. The DGT states that the regime may apply if Articles 76.5 and 80.1 of the LIS are satisfied and the alleged economic motives are confirmed as such.

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2019-08-14PublishedPublished 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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