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V0042-17 ·13 January 2017 ·consulta-vinculante Medium impact
Tax

Merger may qualify for special tax regime if conditions met

The DGT confirms that a merger between companies held by the same shareholders may apply to the special corporate tax regime if it meets commercial and fiscal requirements, is driven by valid economic reasons, and not solely for tax advantages.

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2017-01-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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