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V1402-20 ·13 May 2020 ·consulta-vinculante Medium impact
Tax

Value swap regime may apply if LIS requirements and valid economic reasons are met

The consultant asks whether a value swap transaction may benefit from the special tax regime. The DGT states that it is possible provided the LIS requirements are met and the transaction is not primarily aimed at tax fraud or evasion.

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Lifecycle

2020-05-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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