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V3053-19 ·29 October 2019 ·consulta-vinculante Medium impact
Tax

Can exchange regime applicable if voting rights majority obtained

The consultant asks whether their share acquisition operations may benefit from the special exchange regime. The DGT confirms this is possible if the acquisition results in majority voting rights and the requirements of Article 80 of the LIS are met.

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2019-10-29PublishedPublished 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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