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V5062-16 ·22 November 2016 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS requirements and valid economic reasons met

The consultant asks whether an acquisition of shares to obtain majority voting rights may qualify for the special exchange regime. The DGT states that this is possible if the article 80 of the LIS requirements are met and the transaction is not primarily aimed at fraud or tax evasion.

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2016-11-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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