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V2009-14 ·25 July 2014 ·consulta-vinculante Medium impact
Tax

No capital gains or losses arise on share exchange in bank merger under special regime

The consultant asks whether a share exchange following a bank merger results in patrimonial losses. The DGT responds that, under the special merger regime, the transaction does not generate taxable income for the shareholder.

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2014-07-25PublishedPublished 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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