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V3676-20 ·29 December 2020 ·consulta-vinculante Medium impact
Tax

Share exchange may qualify under special regime if legal requirements and valid economic reasons are met

The consultant asks whether a share acquisition transaction may apply the special share exchange regime. The DGT states that it is possible if a majority of voting rights is obtained and the requirements of Article 80 of the LIS are met, provided it is not for fraud or tax evasion.

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2020-12-29PublishedPublished 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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