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V2771-20 ·10 September 2020 ·consulta-vinculante Medium impact
FISCAL

Exchange regime applicable if LIS requirements and valid economic reasons met

The consultant asks whether a share contribution can benefit from the special share exchange regime. The DGT states that this is possible if the entity acquires a majority of voting rights, the conditions of Article 80 of the LIS are met, and the transaction has valid economic reasons rather than a purely fiscal objective.

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Lifecycle

2020-09-10PublishedPublished 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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