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V0111-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

A financial split may qualify for special regime if it meets commercial requirements and retains a business line or majority shares

The query asks whether a financial split of shareholdings can benefit from the special regime of the LIS. The DGT responds that it is possible provided commercial requirements are met and the split entity retains a business activity or majority shares in other entities.

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2024-02-15PublishedPublished 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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