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V1684-14 ·2 July 2014 ·consulta-vinculante Medium impact
Tax

Total split may qualify for special tax regime if commercial requirements and valid economic motives are met

A parent company asks whether its proposal for a total split may benefit from the special tax regime. The DGT responds that such a regime may apply if the operation complies with the commercial requirements for a total split and is carried out for valid economic reasons, not merely tax purposes.

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2014-07-02PublishedPublished 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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