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V1880-14 ·14 July 2014 ·consulta-vinculante Medium impact
Tax

Potential application of the special regime for European Companies when contributing a business division under certain requirements

The applicant asks whether the non-monetary contribution of a business division from their integrated water cycle business can qualify for the special regime for European Companies. The DGT rules that it can, provided that the contributed assets constitute an autonomous economic unit and the transaction is driven by valid economic motives.

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2014-07-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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