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V0526-14 ·26 February 2014 ·consulta-vinculante Medium impact
Tax

Fusion of wholly-owned companies may qualify for special regime without title attribution

The query asks whether a merger between companies fully owned by the same shareholder can qualify for the special tax regime without attribution of representative capital values. The DGT confirms that this is possible if commercial requirements are met and the transaction has valid economic motives.

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2014-02-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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