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V2916-20 ·28 September 2020 ·consulta-vinculante Medium impact
Tax

A financial split may qualify for IS special regime if majority shares are retained

The consultant proposes a split of majority shares in an entity to establish a new company. The DGT states that the transaction may apply to the IS special regime if commercial requirements are met and majority shares are retained in other entities.

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2020-09-28PublishedPublished 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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