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V2316-22 ·3 November 2022 ·consulta-vinculante Medium impact
Tax

Reverse merger of a parent company by its subsidiary may qualify for special tax regimes and avoid IIVTNU under certain conditions

A ship management services parent company intends to be absorbed by one of its subsidiaries to simplify its structure. The DGT examines whether this reverse merger meets the requirements for special regimes under Corporate Income Tax, ITPAJD, and IIVTNU.

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2022-11-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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