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V5495-26 ·27 August 2026 ·consulta-vinculante Medium impact
Tax

Potential application of tax neutrality to mergers, business unit contributions, and demergers

A taxpayer has requested a ruling on the feasibility of a corporate restructuring involving mergers, contributions of business units, and demergers to organise their gambling and gaming business. The DGT has determined that these operations may qualify for tax neutrality, provided that all legal requirements are met and their primary objective is not tax evasion.

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2026-08-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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