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V4958-16 ·15 November 2016 ·consulta-vinculante Medium impact
Tax

Mergers of real estate companies may qualify for special Corporate Tax regime if valid economic reasons exist

A consulting entity proposes the merger of four companies dedicated to property leasing to optimise resources and management. The DGT analyses the application of the special merger regime for Corporate Tax, the VAT treatment in property transfers, and the implications for Transfer Tax (ITP), Stamp Duty (AJD), and Property Transfer Tax (IIVTNU).

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2016-11-15PublishedPublished 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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