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V1557-23 ·6 June 2023 ·consulta-vinculante Medium impact
Tax

Mergers and spin-offs could qualify for special corporate tax regime

A family group of real estate developers asks whether a reorganisation via merger and subsequent total spin-off may benefit from the special tax regime. The DGT states that such benefits could apply if commercial and fiscal requirements are met, provided there is no objective of tax fraud or evasion.

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2023-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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