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V1749-16 ·20 April 2016 ·consulta-vinculante Medium impact
Tax

Proportional split may qualify for LIS special regime

The consultant asks whether a split of their assets can benefit from the LIS special regime and how it affects partners. The DGT responds that it is possible if the split is proportional and carried out for valid economic reasons, not merely for tax purposes.

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2016-04-20PublishedPublished 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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