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V1895-21 ·17 June 2021 ·consulta-vinculante Low impact
FISCAL

La escisión parcial sin régimen especial implica la integración de rentas por valor de mercado y la posible aplicación de la exención del art. 21 LIS

Lifecycle

2021-06-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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