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V2023-16 ·11 May 2016 ·consulta-vinculante Medium impact
Tax

Merger by absorption does not prevent maintaining the tax exemption for lump-sum unemployment benefits

A taxpayer received a lump-sum unemployment benefit to invest in a worker-owned company, but that company was subsequently absorbed by another. The Directorate General for Taxes (DGT) addresses whether such a merger violates the requirement to maintain the investment for five years to preserve the tax exemption.

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2016-05-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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