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V2043-18 11 July 2018 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · prima de emisión

Possibility of double taxation exemption in share issuance dividend and eligibility for special merger regime

A consultant asks whether a double taxation exemption can be applied to a dividend from a subsidiary A's share issuance and whether a subsequent merger with company B may qualify for the special merger regime. The DGT states that the exemption is possible if participation, time, and foreign taxation requirements are met, and that the merger could qualify for the special regime if it has valid economic grounds.

The question raised

Cuestión planteada 1. Si la consultante puede aplicar la exención por doble imposición en la distribución de prima de emisión de A.

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