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V3050-15 ·13 October 2015 ·consulta-vinculante Medium impact
Tax

Contributions and mergers may qualify for special IS regime and be VAT-exempt

A taxpayer asks whether contributing their rental business to a company and the subsequent merger of two companies can apply the special IS regime, VAT and IIVTNU exemption, and income tax neutrality. The DGT responds that this is possible if an autonomous economic unit with own resources is contributed and valid economic reasons exist.

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2015-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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