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V0928-15 ·25 March 2015 ·consulta-vinculante Medium impact
Tax

Change of registered office precludes special merger regime if not a European Society

A consulting entity proposes relocating its registered office and effective management base from Spain to the Netherlands. The DGT concludes it cannot benefit from the special merger and split regime as it has not demonstrated status as a European Society or a European Cooperative Society.

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2015-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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