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V2633-19 ·25 September 2019 ·consulta-vinculante Medium impact
Tax

Exchange regime may apply if LIS requirements and valid economic grounds are met

A Spanish resident asks whether a share exchange to increase ownership in a company can benefit from the LIS special regime. The DGT states it is possible if legal requirements are met and valid economic grounds exist, although the latter depends on the specific facts.

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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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