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V0192-18 ·30 January 2018 ·consulta-vinculante Medium impact
Tax

Fusion by absorption may qualify for special tax regime if economically justified

The query asks whether a fusion by absorption of a fully owned company can benefit from the special corporate tax regime. The DGT responds that it is possible if the operation meets LIS requirements and is carried out for valid economic reasons, not for tax advantages.

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2018-01-30PublishedPublished 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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