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V2671-22 ·29 December 2022 ·consulta-vinculante Medium impact
Tax

Special spin-off regime applicable if LIS requirements are met and valid economic reasons exist

The applicant asks whether the segregation of shares in an entity can qualify for the special spin-off regime. The DGT indicates this is possible provided that both commercial and tax regulations are satisfied, and that the transaction is driven by valid economic reasons rather than purely tax-driven purposes.

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2022-12-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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