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V3060-20 ·13 October 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime possible under LIS if voting majority and valid economic reasons exist

The consultant asks whether the exchange of shares to establish a new holding company can benefit from the LIS special regime. The DGT states that this is possible provided voting majority requirements are met and there is no primary intent to commit fraud or tax evasion.

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2020-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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