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V1504-25 ·18 August 2025 ·consulta-vinculante Low impact
Tax

Proportional total demerger may qualify for the tax neutrality regime of the CIT Act if mercantile requirements are met

Lifecycle

2025-08-18PublishedPublished 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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