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V3699-20 ·30 December 2020 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

A consultant asks whether a share acquisition to obtain majority voting rights can qualify for the special exchange regime. The DGT responds that it is possible if residence and majority voting rights requirements are met, and if valid economic grounds are provided.

In 6 key points

Lifecycle

2020-12-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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