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V3122-14 ·19 November 2014 ·consulta-vinculante Medium impact
Tax

Proposed partial demerger and share exchange do not qualify for special tax regime

A company with two commercial premises intends to carry out a partial demerger followed by a share exchange to separate its partners' activities. The DGT determines that the operation fails to meet the requirements regarding business lines and share exchange, and analyses the taxation implications for VAT, ITPAJD, and IIVTNU.

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2014-11-19PublishedPublished 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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