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V0882-15 ·23 March 2015 ·consulta-vinculante Medium impact
Tax

Mergers and conversion into real estate investment companies may qualify for special Corporate Tax regime under certain conditions

A family proposes a merger of companies and the conversion of one of them into a real estate investment company. The DGT examines whether the transaction has valid economic motives, whether the 1% tax rate applies, and whether the shares allow for tax deductions or exemptions.

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2015-03-23PublishedPublished 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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