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V2133-25 ·11 November 2025 ·consulta-vinculante Medium impact
Tax

Absorbed company shares not considered homogeneous

The DGT responds that shares of the absorbed company and the absorbing company are not homogeneous as required by the Tax Regulation.

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2025-11-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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