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V2246-22 ·26 October 2022 ·consulta-vinculante Medium impact
Tax

Total demergers may qualify for special tax regime if LIS requirements are met and valid economic reasons exist

A query was raised regarding whether a total demerger operation can apply the special Corporate Tax regime. The DGT indicates that, provided legal requirements are met and the allocation of values is proportional, it could be applied as long as its primary purpose is not to obtain a tax advantage.

In 6 key points

How it affects those involved

Companies undergoing restructuring must ensure that demergers are driven by genuine economic motives rather than tax avoidance to benefit from the special regime.

Lifecycle

2022-10-26PublishedPublished 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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