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V0309-14 ·10 February 2014 ·consulta-vinculante Medium impact
Tax

A fully owned merger may qualify for special tax regime if commercial and economic conditions are met

The DGT confirms that a merger may apply for the special tax regime of European companies if it complies with commercial rules and has valid economic grounds.

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2014-02-10PublishedPublished 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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