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An entity has requested clarification on whether a share swap operation and a partial financial spin-off may qualify for the special regimes under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) states that this is possible provided that all legal and commercial requirements are met and that the economic motives are valid.
Question raised 1) Whether the described operations of securities exchange and financial spin-off may benefit from the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27.
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