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V0988-21 ·20 April 2021 ·consulta-vinculante Medium impact
Tax

Total demergers may qualify for special tax regime if LIS requirements are met and valid economic reasons exist

A query was raised regarding whether a demerger of a family company could apply the special regime for mergers and demergers and if the economic reasons are valid. The DGT indicates that if the operation meets the requirements of the LIS and the Structural Changes Act, it could qualify for the regime, provided its primary objective is not tax fraud or evasion.

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2021-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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