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V2227-22 ·25 October 2022 ·consulta-vinculante Medium impact
Tax

Mergers by absorption may qualify for special Corporate Tax regime, be exempt from VAT and IIVTNU under certain conditions

An entity has requested a ruling on the tax treatment of a merger by absorption involving a company engaged in property leasing. The DGT analyses the application of the special Corporate Tax regime, the VAT exemption for the transfer of a business undertaking, and the exemption from IIVTNU.

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2022-10-25PublishedPublished 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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