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V2530-20 ·24 July 2020 ·consulta-vinculante Medium impact
FISCAL

Exchange regime applicable if LIS requirements and valid economic reasons met

The DGT confirms that a share exchange to establish a holding company may qualify under the LIS special regime if voting rights and residency requirements are met and valid economic grounds exist.

In 6 key points

Lifecycle

2020-07-24PublishedPublished 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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