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V2565-14 ·1 October 2014 ·consulta-vinculante Medium impact
Tax

The special regime for asset contributions to expedite a corporate liquidation cannot be applied

A company entering liquidation intends to contribute its real estate assets to a new company to avoid joint ownership and expedite the distribution. The DGT determines that the operation does not qualify as a special reorganization regime and must be taxed under the general regime.

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2014-10-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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