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V1882-19 ·18 July 2019 ·consulta-vinculante Medium impact
Tax

Total, partial financial demergers and mergers may qualify for special tax regime if they comply with commercial and tax regulations

A family group has enquired whether its total demerger, partial financial demerger, and merger operations can qualify for the special Corporate Tax regime. The DGT indicates that they may do so provided they meet the requirements of the Corporate Tax Act and commercial regulations, and that valid economic reasons exist.

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2019-07-18PublishedPublished 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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