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V2264-21 ·12 August 2021 ·consulta-vinculante Medium impact
Tax

Fusion and split may qualify for special tax regime if conditions met

A family business asks whether a absorption merger followed by a total split can benefit from the special corporate tax regime. The DGT states that if commercial and fiscal requirements are met, the operation may qualify for the regime and allow tax deferral.

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2021-08-12PublishedPublished 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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