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V1630-13 17 May 2013 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Value swaps and absorption mergers may qualify for TRLIS special tax regime

A consulting company plans a restructuring involving a share exchange followed by an absorption merger. The DGT examines whether these operations qualify for the special merger tax regime and how shareholders and taxable income would be treated.

The question raised

Cuestión planteada 1. Si la operación de fusión planteada puede acogerse al régimen fiscal especial previsto en el capítulo VIII del título VII del TRLIS.

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