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V2337-20 ·8 July 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime may apply if LIS requirements and valid economic reasons are met

The DGT confirms that a share acquisition via share exchange may qualify under the LIS special regime if legal requirements are met and the transaction does not primarily aim at fraud or tax advantage.

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2020-07-08PublishedPublished 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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