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V1478-23 ·31 May 2023 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether a demerger operation can apply the special Corporate Tax regime. The DGT indicates that if carried out under the Structural Changes Act and maintaining the proportionality of shareholdings, the regime could apply, provided its primary purpose is not tax fraud or evasion.

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2023-05-31PublishedPublished 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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