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V1691-17 ·29 June 2017 ·consulta-vinculante Medium impact
Tax

Split operation may qualify for special tax regime if economically justified

A company asks whether its financial split can apply to the special regime for mergers and splits. The DGT states that such a regime may apply if commercial regulations are met and economically valid reasons exist.

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2017-06-29PublishedPublished 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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