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V1267-15 ·27 April 2015 ·consulta-vinculante Medium impact
Tax

Economic grounds for share swap and merger may qualify for business reorganisation regime

A company asks whether the reasons for a share swap and subsequent merger to consolidate a dental group are sufficient to apply the business reorganisation regime. The DGT responds that the stated motives may be considered economically valid to avoid applying the general regime.

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2015-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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