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V0913-23 ·19 April 2023 ·consulta-vinculante Medium impact
Tax

Exchange and merger may qualify under special tax neutrality regime

A family group asks whether the transfer of shares from one entity to another and a subsequent improper merger can benefit from the special tax neutrality regime. The DGT states that this is possible if LIS requirements are met and the operation does not primarily aim at tax advantage.

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2023-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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