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V5213-16 ·7 December 2016 ·consulta-vinculante Low impact
Tax

Possibility of applying special share exchange regime in group share contributions and maintenance

A Spanish subsidiary of an English entity proposes contributing its subsidiaries to another group entity and liquidating itself. The DGT determines that the contribution may qualify for the special share exchange regime and that the subsidiary's liquidation does not extinguish the fiscal consolidation group.

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2016-12-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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