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V3238-20 ·29 October 2020 ·consulta-vinculante Medium impact
Tax

Value exchange regime may apply if LIS requirements and valid economic reasons are met

A group of shareholders proposes to transfer their holdings into a new holding company through a value exchange. The DGT examines whether this transaction qualifies for the special restructuring regime and its impact on various taxes.

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Lifecycle

2020-10-29PublishedPublished 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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