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V2253-19 ·20 August 2019 ·consulta-vinculante Medium impact
Tax

Value swap and merger may qualify under LIS special regime

A consulting company asks whether a share exchange followed by a merger could qualify under the LIS special regime. The DGT states that this is possible provided legal requirements are met and the transaction has valid economic grounds.

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2019-08-20PublishedPublished 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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