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V0566-18 ·28 February 2018 ·consulta-vinculante Medium impact
Tax

A total demerger may qualify for special tax regime if legal and economic requirements are met

The applicant asks whether a demerger operation of their company could apply the special tax regime under the Corporate Income Tax Act (LIS). The DGT indicates that if the operation meets the commercial requirements for a total demerger and is carried out for valid economic reasons, it could qualify for said regime.

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2018-02-28PublishedPublished 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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