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V2591-20 ·29 July 2020 ·consulta-vinculante Medium impact
Tax

Possibility of applying special share exchange and partial financial split regime under LIS requirements

A consultancy company proposes a share exchange enabling entity Z to acquire 100% of a company's capital, followed by a partial financial split. The DGT examines whether these transactions may qualify for the special regime of corporate reorganisation under LIS requirements.

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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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