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V2331-23 ·11 August 2023 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality regime applicable in share exchange if conditions met

The consultant asks whether a share exchange to establish a holding meets the special regime conditions under LIS and has valid economic grounds. The DGT responds that the regime may apply if the entity acquires a majority of voting rights and the conditions in Article 80 are met, provided it is not for tax fraud or evasion.

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2023-08-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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