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V0146-15 ·19 January 2015 ·consulta-vinculante Medium impact
Tax

Share exchange may qualify for TRLIS special regime if valid economic reasons exist

A Belgian company intends to exchange its shares in a Spanish company for shares in a Portuguese company. The DGT examines whether the transaction qualifies for the TRLIS neutral tax regime or must be taxed on capital gain.

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2015-01-19PublishedPublished 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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