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V0975-17 ·19 April 2017 ·consulta-vinculante Medium impact
Tax

Dissolution without liquidation may qualify for special regime if valid economic reasons exist

A consulting entity seeks to restructure its commercial group through dissolution without liquidation to transfer its capital to the holding entity. The DGT states that the operation may apply to the special regime of mergers if it meets commercial requirements and does not have the primary objective of fraud or tax advantage.

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2017-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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