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V1702-15 ·29 May 2015 ·consulta-vinculante Medium impact
Tax

Absorbing company must apply instalment payments under Art. 40(3) LIS if the absorbed company was subject to them

A company not previously required to make instalment payments under Article 40(3) of the LIS absorbs a company that was subject to such payments due to exceeding a turnover of 6 million euros. The DGT has ruled that the absorbing company must assume this instalment payment obligation following the merger.

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2015-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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