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V2207-19 ·19 August 2019 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic motives met

The DGT confirms that a share acquisition to obtain voting control may qualify for the special exchange regime if Articles 76 and 80 of the LIS are met and the transaction does not primarily aim at fraud or tax evasion.

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2019-08-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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