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V1920-14 ·16 July 2014 ·consulta-vinculante Medium impact
Tax

Proposed restructuring operations may qualify for the special Corporate Tax regime

A group of siblings consulted whether the contribution of a community of property to a company, followed by a share exchange and a subsequent merger, could qualify for the special restructuring regime. The DGT determined that the operations meet the requirements for said regime and that the stated economic reasons are valid.

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2014-07-16PublishedPublished 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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