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V0937-14 ·2 April 2014 ·consulta-vinculante Medium impact
Tax

Absorption of a German company with permanent establishment in Spain may qualify for special tax regime

A German company with a permanent establishment in Spain engaged in real estate promotion plans to be absorbed by its German parent. The DGT examines whether this merger can benefit from the special tax neutrality regime of the Corporate Income Tax and its implications for other taxes.

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2014-04-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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