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V2173-22 ·17 October 2022 ·consulta-vinculante Medium impact
Tax

Individual partners may qualify for the special spin-off regime subject to LIS requirements

A query was raised regarding the application of the total spin-off regime and its impact on Corporate Tax, Personal Income Tax, Stamp Duty, and Inheritance and Gift Tax. The DGT indicates that the operation may qualify for the special regime under the LIS, provided it is carried out under the Structural Changes Act and is supported by valid economic reasons.

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2022-10-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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