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V0440-14 ·18 February 2014 ·consulta-vinculante Medium impact
Tax

Fusions with valid economic motives may qualify for special tax regime despite negative taxable bases

The DGT confirms that a new company resident in the common territory may apply the special fusion regime if the operation has valid economic motives, and if foral negative taxable bases can be offset under common tax rules.

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2014-02-18PublishedPublished 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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