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V1987-15 ·25 June 2015 ·consulta-vinculante Medium impact
Tax

Non-cash contribution followed by share exchange cannot benefit from LIS special regime

The DGT responds that a non-cash contribution followed by a share exchange between shareholders produces effects equivalent to an unjustified partial disproportionate split, thus excluding it from the special reorganisation regime.

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2015-06-25PublishedPublished 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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