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V1548-22 ·28 June 2022 ·consulta-vinculante Medium impact
Tax

Total demergers may qualify for special tax regime if LIS and structural modification requirements are met

A language teaching company has enquired whether its total demerger into five companies can benefit from the special Corporate Tax regime. The DGT indicates that, provided commercial regulations are met, the regime could apply as long as shareholders maintain proportionality and valid economic reasons exist.

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2022-06-28PublishedPublished 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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