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V0930-15 ·25 March 2015 ·consulta-vinculante Medium impact
Tax

Economic justification allows special division regime

A consulting company asks whether its total split can benefit from the special regime under Corporate Tax Law. The DGT responds that if the operation meets commercial requirements and has valid economic motives rather than mere fiscal advantage, the regime may apply.

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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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