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V2585-20 ·29 July 2020 ·consulta-vinculante Medium impact
Tax

Value exchange and partial financial split may qualify under special regime

A consulting company proposes a share exchange enabling entity Z to acquire 100% of a company's capital, followed by a partial financial split of its shares. The DGT examines whether these transactions may qualify for the special tax regime for corporate reorganisations.

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2020-07-29PublishedPublished 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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