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V4852-16 ·11 November 2016 ·consulta-vinculante Medium impact
Tax

Total spin-off following a merger may qualify for special Corporate Tax regime if commercial and economic requirements are met

A query was raised regarding whether a total spin-off of a company resulting from a merger can apply the special Corporate Tax regime following the death of a shareholder. The DGT ruled that this is possible provided the operation is carried out for commercial purposes and has valid economic reasons.

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2016-11-11PublishedPublished 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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