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V0007-24 ·8 February 2024 ·consulta-vinculante Medium impact
Tax

Absorption merger could qualify for special tax neutrality regime

A consultant proposes an absorption merger between two companies (B and C) into a new entity (ZEC) to simplify the corporate structure. The DGT states that if the operation complies with commercial law and the Corporate Income Tax requirements, the special tax neutrality regime may apply.

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2024-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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