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V2630-19 ·25 September 2019 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if legal requirements and valid economic motives are met

The DGT confirms that an acquisition to obtain voting control may qualify under the special exchange regime if LIS requirements are met and the transaction is driven by valid economic motives rather than purely fiscal ones.

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2019-09-25PublishedPublished 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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