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V5296-16 ·14 December 2016 ·consulta-vinculante Medium impact
Tax

Special LIS regime may apply to share swaps and splits under voting majority and activity branch requirements

Two family groups consult whether creating holding companies through share contributions and subsequent full splits of their operating companies can qualify for the special LIS regime. The DGT examines whether the operations meet the criteria for share swaps, non-monetary contributions, and proportional or activity branch splits.

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2016-12-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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