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V0761-21 ·30 March 2021 ·consulta-vinculante Medium impact
Tax

Full spin-off may qualify for special tax regime if LIS requirements and valid economic reasons are met

The consultant asks whether a spin-off of their assets into three companies can apply for the special regime for mergers and spin-offs. The DGT states that if the operation complies with commercial law and share allocations are proportional, it may qualify for the regime, provided it is not primarily aimed at tax fraud or avoidance.

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2021-03-30PublishedPublished 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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