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V0386-20 ·19 February 2020 ·consulta-vinculante Medium impact
Tax

Cross-border mergers may qualify for special regime if valid economic reasons exist

The DGT confirms that a merger between European companies within member states may apply for the special regime if it meets commercial and fiscal requirements and has valid economic grounds.

In 6 key points

Lifecycle

2020-02-19PublishedPublished 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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