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V3285-20 ·5 November 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

The DGT confirms that an acquisition of shares may qualify for the special exchange regime if the entity acquires a majority of voting rights, the conditions of Article 80 of the LIS are met, and the transaction has valid economic grounds rather than a purely fiscal objective.

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2020-11-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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