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V3313-23 ·27 December 2023 ·consulta-vinculante Medium impact
Tax

Neutral tax regime applicable to non-monetary contributions and cross-border mergers with valid economic reasons

The query asks whether a series of share contributions and a subsequent cross-border merger may benefit from the special neutral tax regime. The DGT states that such contributions and the merger may apply to the regime if the participation and ownership requirements are met, provided the main objective is not tax advantage.

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2023-12-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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