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V2774-15 ·25 September 2015 ·consulta-vinculante Medium impact
Tax

Possibility of benefiting from the special regime of total division under LIS and requirements of Law 3/2009

A consulting company asks whether its division operation can benefit from the special tax regime. The DGT responds that it is possible if the division is carried out in accordance with commercial law and shareholders receive participations proportionally, provided the operation is not primarily aimed at tax fraud or tax advantage.

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2015-09-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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