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V3208-20 ·27 October 2020 ·consulta-vinculante Medium impact
Tax

Application of special share exchange regime requires voting majority and other conditions

The DGT confirms that the special share exchange regime may apply if entity B acquires a majority of voting rights and meets the requirements of Article 80 of the LIS, provided there are valid economic reasons.

In 6 key points

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2020-10-27PublishedPublished 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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