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V2355-16 ·27 May 2016 ·consulta-vinculante Medium impact
Tax

Exchange regime may apply if LIS Art 80 conditions met

The consultant asks whether a share exchange can benefit from the special tax regime. The DGT responds that it can, provided residence and valuation requirements under Art 80 are met and the transaction has valid economic grounds.

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2016-05-27PublishedPublished 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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