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V0573-15 ·12 February 2015 ·consulta-vinculante Medium impact
Tax

Value swaps and absorption mergers may qualify for LIS special regime

A Belgian entity proposes a share exchange and subsequent absorption merger with a Spanish company. The DGT examines whether these transactions qualify for the special restructuring regime and whether the stated economic justifications are valid.

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2015-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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