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V0761-15 ·9 March 2015 ·consulta-vinculante Medium impact
Tax

Corporate restructurings may qualify for special IS regime if meeting commercial and fiscal requirements and having valid economic motives

A hotel sector company asks whether its spin-offs, non-cash asset contributions and mergers can apply to the special IS regime. The DGT states that such operations may qualify if commercial and fiscal requirements are met and valid economic motives are present to avoid fraud or tax evasion exclusions.

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2015-03-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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