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V1830-17 ·11 July 2017 ·consulta-vinculante Medium impact
FISCAL

Possibility of benefiting from special restructuring regime under commercial and economic grounds

A company inquired whether a merger between two of its subsidiaries could qualify for the special restructuring regime and whether the resulting share transfer would be exempt. The DGT states that such a merger may qualify if it complies with commercial regulations and has valid economic grounds, and the exemption for share transfers will apply if participation and duration requirements are met.

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Lifecycle

2017-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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