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V2590-20 ·29 July 2020 ·consulta-vinculante Medium impact
Tax

Value swap and partial financial spin-off may qualify under LIS special regime

A consulting company proposes a value swap enabling entity Z to take control, followed by a partial financial spin-off of its shares. The DGT states that both transactions may be subject to the LIS special regime provided legal and commercial requirements are met.

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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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