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V1398-20 ·13 May 2020 ·consulta-vinculante Medium impact
Tax

Merger may qualify for special IS regime if valid economic reasons exist

A construction company planning to engage in property leasing seeks advice on whether its merger with another real estate company may qualify for the special IS regime. The DGT states that the operation could qualify if carried out in a commercial context and for valid economic reasons, and that the transfer of assets is not exempt from VAT as it does not constitute an autonomous economic unit.

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2020-05-13PublishedPublished 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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