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V3745-15 ·26 November 2015 ·consulta-vinculante Medium impact
Tax

Possibility of applying special share exchange regime under legal requirements and valid economic motives

The consultant asks whether an acquisition of shares to gain control of an entity may qualify for the special share exchange regime. The DGT responds that this is possible if Articles 76.5 and 80.1 of the LIS are met and if the operation has valid economic motives.

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2015-11-26PublishedPublished 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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