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V2609-20 ·31 July 2020 ·consulta-vinculante Medium impact
Tax

Value exchange regime may apply if LIS requirements and valid economic motives are met

A majority shareholder asks whether a value exchange restructure can qualify for the special tax regime without taxation. The DGT states that this is possible if a majority of voting rights is acquired, the requirements of Article 80 of the LIS are met, and the operation has valid economic motives rather than purely fiscal ones.

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2020-07-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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