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V2668-21 ·4 November 2021 ·consulta-vinculante Medium impact
Tax

Absorbing entity may opt for import VAT deferral following a merger

A company that has absorbed another entity using the import VAT deferral scheme has enquired whether it can apply said scheme. The DGT has ruled that the absorbing entity may opt for this scheme once the merger has been completed.

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2021-11-04PublishedPublished 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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