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V0322-16 ·27 January 2016 ·consulta-vinculante Medium impact
Tax

Value swap regime may apply if valid economic reasons exist

A family proposes a value swap between two real estate companies to establish a holding. The DGT determines the operation may qualify for the special merger and split regime if voting majority and genuine economic reasons are met.

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2016-01-27PublishedPublished 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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