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V3213-20 ·27 October 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if legal requirements and valid economic reasons are met

The DGT confirms that a share acquisition to increase voting control may qualify for the special exchange regime if the requirements of Article 80 of the LIS are met and the transaction is not primarily aimed at fraud or tax evasion.

In 6 key points

Lifecycle

2020-10-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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