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V0563-15 ·12 February 2015 ·consulta-vinculante Medium impact
Tax

Aportación de participaciones may acclimate to special regime

The DGT confirms that the special merger and division regime may apply to the transfer of shares between entities, provided the residence requirements and the acquiring entity's conditions are met, and the transaction is not primarily aimed at tax fraud or avoidance.

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2015-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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