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V2145-18 ·18 July 2018 ·consulta-vinculante Medium impact
Tax

Share swaps, mergers and spin-offs may qualify for special tax regime if legal requirements are met and economic justifications exist

A family group asks whether their share swap, merger and subsequent total spin-off can apply to the special tax regime. The DGT examines each step and conditions the application on compliance with legal requirements and the predominance of economic justifications over fiscal advantages.

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2018-07-18PublishedPublished 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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