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V1660-20 ·28 May 2020 ·consulta-vinculante Medium impact
Tax

Universal succession of a company requires filing the IVPEE self-assessment for the dissolved entity

A company that acquires the entire assets of another through universal succession seeks clarification on how to comply with the Tax on the Value of Electricity Production. The DGT indicates that the 2018 tax return must be filed on behalf of the dissolved entity, and the rules for instalment payments must be followed for 2019.

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Lifecycle

2020-05-28PublishedPublished 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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