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V2357-23 ·31 August 2023 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality regime applicable in share exchange if LIS requirements met

An insurance portfolio company asks whether the special fiscal neutrality regime can be applied in a share exchange solely directed at current shareholders of entity B. The DGT confirms it is possible provided the LIS requirements are met and the operation's main objective is not fiscal advantage.

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2023-08-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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