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V1558-23 ·6 June 2023 ·consulta-vinculante Medium impact
Tax

Mergers and spin-offs could qualify for IS special regime and be exempt from ITPAJD

A family group of real estate promoters asks whether merging three companies followed by splitting them into three new entities can benefit from the IS special regime. The DGT states that if commercial and fiscal requirements are met, such a regime may apply and ITPAJD exemption could be obtained, provided there is no fraud or tax 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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