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Una empresa consultó si la fusión entre dos entidades de un grupo internacional podía acogerse al régimen especial de fusiones del Impuesto sobre Sociedades. La DGT indica que es posible si la operación cumple los requisitos de la Ley de Sociedades de Capital y la LIS, y si los motivos económicos alegados son válidos y no tienen como fin principal la ventaja fiscal.
The tax team reviews your specific situation.
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