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V0088-15 ·14 January 2015 ·consulta-vinculante Medium impact
Tax

Fusion motives may be economically valid for special tax regime

A company asked whether a planned merger could qualify for the special corporate tax regime based on structural rationalisation. The DGT confirms that if the operation meets commercial and fiscal requirements, the stated motives to simplify structure and reduce costs are economically valid.

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2015-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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