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A company has requested clarification on whether the merger of its subsidiary can qualify for the special Corporate Tax regime. The DGT has ruled that this is possible provided the transaction meets commercial requirements and is supported by valid economic reasons, although there are limitations regarding the offsetting of negative tax bases related to previous impairments.
Companies undertaking corporate restructurings must ensure that mergers are driven by genuine commercial purposes rather than tax avoidance to benefit from the special regime, while being mindful of restrictions on using prior losses related to asset impairments.
The tax team reviews your specific situation.
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