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V2214-19 ·19 August 2019 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if legal requirements and valid economic motives met

The consultant asks whether an acquisition of shares to obtain a majority of voting rights may qualify for the special share exchange regime. The DGT states that this is possible if the conditions of Article 80 of the LIS are met and the transaction is based on valid economic grounds rather than purely fiscal objectives.

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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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