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V2071-14 ·30 July 2014 ·consulta-vinculante Medium impact
Tax

Post-sale of shares after a partial split may invalidate special tax regime

The DGT responds that a sequence of transactions could invalidate the special regime if the objective is to obtain a fiscal advantage or if the effect is equivalent to an improper split.

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2014-07-30PublishedPublished 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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