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V5184-16 ·30 November 2016 ·consulta-vinculante Medium impact
Tax

Special reorganisation regime applicable to spin-offs and share swaps

A holding company proposes a total spin-off and share swap to rationalise its activities. The DGT determines that such operations may qualify for the special regime of fiscal neutrality provided they comply with legal requirements and have valid economic justifications.

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2016-11-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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