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V0539-18 ·26 February 2018 ·consulta-vinculante Medium impact
Tax

Special IS regime applicable to share swaps, mergers and splits if legal requirements met

A family group asks whether its share swaps, mergers and splits can benefit from the special corporate tax regime. The DGT confirms this is possible as long as the requirements of Law 27/2014 and commercial rules are met.

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2018-02-26PublishedPublished 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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