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V3458-16 ·20 July 2016 ·consulta-vinculante Medium impact
Tax

Special tax regime for total demergers applicable if LIS requirements and valid economic reasons are met

The applicant asks whether a demerger operation can qualify for the special tax regime under the Corporate Income Tax Act. The DGT rules that this is possible provided the operation complies with commercial regulations for total demergers and is carried out for valid economic reasons rather than purely for tax purposes.

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2016-07-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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