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V3156-21 ·21 December 2021 ·consulta-vinculante Medium impact
FISCAL

Exchange regime possible if LIS requirements and valid economic reasons met

Consultants ask whether a share acquisition to obtain majority voting rights may qualify for the special exchange regime. The DGT states this is possible if Articles 76.5, 80.1 and 89.2 of the LIS are met.

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2021-12-21PublishedPublished 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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