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V2587-20 ·29 July 2020 ·consulta-vinculante Medium impact
Tax

Possibility of applying LIS special regime for share exchange and partial financial spin-off

A consulting company proposes a share exchange to make entity Z its parent, followed by a partial financial spin-off of its holdings. The DGT responds that both transactions may qualify for the LIS special regime provided legal and commercial requirements are met.

In 6 key points

How it affects those involved

The DGT confirms that share exchanges and partial financial spin-offs can qualify for the LIS special regime if legal and commercial conditions are satisfied.

Lifecycle

2020-07-29PublishedPublished 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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