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V1405-20 ·13 May 2020 ·consulta-vinculante Medium impact
Tax

Possibility of applying the special regime for share exchange or non-cash contributions based on control level

The consultant asks whether a reorganisation transaction creating a holding company may qualify for the special regime under the LIS. The DGT states that this will depend on whether the conditions for share exchange or non-cash contributions are met and that the transaction is not primarily aimed at obtaining a fiscal advantage.

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2020-05-13PublishedPublished 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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