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V5287-16 ·14 December 2016 ·consulta-vinculante Medium impact
Tax

Exchange regime applicable if LIS Art. 80 conditions met and valid economic reasons exist

The consultant asks whether an acquisition of shares to gain control of entities may qualify for the special exchange regime. The DGT responds that it is possible provided the conditions of LIS Article 80 are met and the transaction is not primarily aimed at fraud or tax evasion.

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2016-12-14PublishedPublished 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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