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V1901-19 ·19 July 2019 ·consulta-vinculante Medium impact
Tax

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

The consultant asks whether a share exchange to centralise holdings in a holding company can benefit from the special regime of the Corporate Income Tax. The DGT responds that it is possible provided Articles 76.5 and 80.1 of the LIS are met and the operation is not primarily aimed at fraud or tax evasion.

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2019-07-19PublishedPublished 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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