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V2436-16 ·6 June 2016 ·consulta-vinculante Medium impact
FISCAL

Possibility of applying special share exchange regime under legal requirements and valid economic motives

The consultant asks whether a share acquisition transaction may qualify for the special share exchange regime. The DGT responds that it is possible if a majority of voting rights is obtained, the requirements of Article 80 of the LIS are met, and the transaction has valid economic motives rather than a purely fiscal objective.

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2016-06-06PublishedPublished 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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