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V2620-20 ·3 August 2020 ·consulta-vinculante Medium impact
Tax

Special share exchange regime applicable if LIS requirements and valid economic motives met

A credit management company asks whether its operation can benefit from the special share exchange regime. The DGT states that it is possible if the entity acquires a majority of voting rights and legal requirements are met, provided the operation has valid economic motives and is not for tax advantages.

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2020-08-03PublishedPublished 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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