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V0317-21 ·22 February 2021 ·consulta-vinculante Medium impact
Tax

Merger could qualify for IS special regime if commercial and economic requirements are met

A company inquired whether a merger involving a subsidiary owning real estate could apply for the IS special regime and whether its economic motives were valid. The DGT states that the operation must comply with commercial law and IS requirements, with economic motives being valid only if they reflect actual facts.

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2021-02-22PublishedPublished 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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