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V0983-21 ·19 April 2021 ·consulta-vinculante Medium impact
Tax

Total demergers may qualify for special tax regime if LIS requirements are met

A company that leases hotels and operates a photovoltaic plant has enquired whether its total demerger can qualify for the special tax regime. The DGT indicates that if the operation complies with commercial regulations and shareholders receive proportional shares, the regime may apply provided there are valid economic reasons.

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2021-04-19PublishedPublished 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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