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V0243-17 ·31 January 2017 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for special Corporate Income Tax regime if commercial requirements and valid economic reasons are met

A holding company has enquired whether a merger operation can apply the special tax regime for corporate reorganisations. The DGT indicates that if the operation complies with commercial regulations and Article 76.1.a) of the Corporate Income Tax Act, and is carried out for valid economic reasons, it may qualify for said regime.

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2017-01-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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