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V3067-21 ·7 December 2021 ·consulta-vinculante Medium impact
Tax

Possibility of applying special regime for contributions and cross-border mergers under legal requirements and valid economic motives

A group of siblings asks whether a reorganisation involving share contributions and cross-border mergers can qualify for the special regime of the Corporate Income Tax. The DGT states that this is possible if participation and ownership requirements are met and the operation has valid economic motives.

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2021-12-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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