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V0355-14 ·11 February 2014 ·consulta-vinculante Medium impact
Tax

Possibility of applying the special merger regime if valid economic reasons exist

A query was raised regarding whether a merger operation can qualify for the special tax regime under the TRLIS. The DGT ruled that this is possible provided the requirements of Article 83.1 are met and the operation is carried out for valid economic reasons, rather than solely to obtain a tax advantage.

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2014-02-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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