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V2805-15 ·28 September 2015 ·consulta-vinculante Medium impact
Tax

Value swaps, splits and share contributions may qualify for LIS special regime

A group of individuals proposes a restructure involving value swaps, a full split and share contributions. The DGT examines whether these operations meet the requirements for applying the LIS special regime for mergers and splits.

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2015-09-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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