MADRID, April 18 (Reuters) - Spanish perfume and fashion

company Puig said on Thursday it aims to raise between 2.3

billion euros ($2.46 billion) and 2.9 billion euros in Spain's

largest initial public offering in almost a decade.

The maker of Paco Rabanne and Carolina Herrera

fragrances is offering to sell its shares in the range between

22 euros to 24.5 euros ($23.48-$26.15) per share, according to a

document sent to the Spanish stock market regulator.

It is offering 1.25 billion euros worth of new shares

along with 1.36 billion euros of existing shares through the

IPO. The shares will be class B, which confer fewer votes than

class A shares, but the same economic rights.

A total of at least 106,530,612 shares and up to

118,636,362 will be offered.

The listing on the Madrid stock market is expected to

take place on May 3 and would be the biggest in Spain since

airport operator AENA's debut in February 2015.

($1 = 0.9370 euros)

($1 = 0.9368 euros)