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V0075-14 ·15 January 2014 ·consulta-vinculante Medium impact
Tax

Possibility of applying value exchange and ETVE regimes in economically justified restructurings

A business group asks whether a value exchange restructuring to centralise management and attract investors may qualify for the special Corporate Income Tax regime. The DGT confirms it is possible if valid economic grounds exist and examines the application of the ETVE regime.

In 6 key points

How it affects those involved

Businesses may now pursue value exchange restructurings under the ETVE regime if economically justified, enabling centralised management and investor attraction.

Lifecycle

2014-01-15PublishedPublished 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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