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V0590-14 ·6 March 2014 ·consulta-vinculante Medium impact
Tax

Special tax regime for total demergers may apply if commercial and economic requirements are met

A dental company has enquired whether its total demerger operation can qualify for the special tax regime. The DGT has indicated that if the operation complies with commercial regulations and is supported by valid economic reasons, said regime may be applied.

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2014-03-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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