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V0089-15 ·14 January 2015 ·consulta-vinculante Medium impact
Tax

Merger of an inactive company may qualify for special regime if valid economic reasons exist

An entity inquired whether a merger by absorption of a wholly-owned, inactive company could qualify for the special regime for restructuring operations. The DGT ruled that, provided the transaction meets commercial and tax requirements, the inactivity of the absorbed company does not prevent the application of the special regime if valid economic reasons exist.

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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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