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V0608-18 6 March 2018 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión financiera

Financial spin-offs and reverse mergers may qualify for special Corporate Tax regime if commercial requirements and valid economic motives exist

A query was raised regarding whether a partial spin-off of shares followed by a reverse merger could qualify for the special Corporate Tax regime. The Directorate General for Taxes (DGT) ruled that this is possible provided that commercial requirements are met, a business line is maintained, and the primary purpose of the transaction is not tax advantage.

The question raised

Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de Noviembre, del Impuesto sobre Sociedades.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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