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V2670-22 ·29 December 2022 ·consulta-vinculante Medium impact
Tax

Total demergers may qualify for special tax regime if LIS requirements are met

A query was raised regarding whether a total demerger of two entities can apply the special Corporate Income Tax regime. The DGT indicates that this regime can be applied provided that legal and commercial requirements are met and valid economic reasons exist.

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2022-12-29PublishedPublished 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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