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V0649-15 ·23 February 2015 ·consulta-vinculante Medium impact
Tax

Spanish fund fusion into Luxembourg SICAV may qualify for special IS regime

A fund manager asks whether the absorption of a Luxembourg SICAV by Spanish funds can apply to the special IS regime. The DGT responds that it is possible if the TRLIS requirements are met and valid economic reasons exist.

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2015-02-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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