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V0435-21 ·2 March 2021 ·consulta-vinculante Medium impact
Tax

Fiscal neutrality regime applicable in share swaps and splits with valid economic reasons

A company asks about the tax treatment of a capital increase via share contributions followed by a full split. The DGT examines whether these operations qualify for the special neutrality regime under Corporate Tax and its impact on VAT.

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2021-03-02PublishedPublished 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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