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V4767-16 10 November 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

Contribution of business lines, financial spin-offs, and mergers may qualify for special tax regime under certain conditions

A parent company has enquired whether a series of reorganisations (contribution of a real estate business line, spin-off of shares, and mergers) may qualify for the special Corporate Income Tax regime. The Directorate-General for Taxes (DGT) has ruled that this is possible provided that the requirements of economic unity, commercial law compliance, and valid economic reasons are met.

The question raised

Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal 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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