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V0267-16 ·25 January 2016 ·consulta-vinculante Medium impact
Tax

Mergers of leasing companies may qualify for special Corporate Tax regime and be exempt from VAT or Stamp Duty

A taxpayer proposes a merger by absorption between two real estate leasing companies to streamline their structure. The DGT determines that the operation may benefit from the special Corporate Tax regime provided there are valid economic reasons, and analyses the tax implications regarding other levies.

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2016-01-25PublishedPublished 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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