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V3228-20 ·28 October 2020 ·consulta-vinculante Medium impact
FISCAL

Exchange regime applicable if LIS requirements and valid economic reasons met

Two brothers ask whether transferring shares from their companies to a new holding company qualifies for the special exchange regime. The DGT states that this is possible as long as legal requirements are met and the transaction is not primarily aimed at fraud or tax advantage.

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2020-10-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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