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V3204-23 ·12 December 2023 ·consulta-vinculante Medium impact
Tax

Share transfers after SICAV merger not covered by DT 41 LIS deferment rule

The consultant asks whether participants in funds that absorbed a SICAV have the same deferral rights as those receiving a liquidation share under the transitional provision 41. The DGT responds that the operations and their fiscal basis are different, so they are not equivalent.

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2023-12-12PublishedPublished 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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