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V1516-15 ·20 May 2015 ·consulta-vinculante Medium impact
Tax

Contribution of a business line may qualify for special merger regime if valid economic reasons exist

A company has queried whether the non-monetary contribution of a business line to meet a legal obligation allows for the application of the special merger regime. The DGT indicates that this is possible provided the assets constitute an autonomous economic unit and the primary purpose of the transaction is not fraud or tax advantage.

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2015-05-20PublishedPublished 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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