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V2212-19 ·19 August 2019 ·consulta-vinculante Medium impact
Tax

Exchange regime may apply under LIS if conditions met

Owners inquire whether a share exchange to restructure their holdings in a hotel group qualifies for the LIS special regime. The DGT states it may apply if voting rights and residency requirements are met and valid economic justifications are provided.

In 6 key points

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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