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V0754-18 ·21 March 2018 ·consulta-vinculante Medium impact
Tax

Mergers of collective investment schemes may qualify for the special LIS regime if requirements are met

A query was raised regarding whether the merger of a real estate investment fund can apply the special tax regime for European Companies. The DGT indicates that this is possible provided the requirements of Article 76.1 of the LIS are met and the transaction is driven by valid economic reasons.

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2018-03-21PublishedPublished 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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