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V0520-18 ·23 February 2018 ·consulta-vinculante Medium impact
Tax

A parent company absorbing its subsidiary could qualify for a special tax regime

A company owning 100% of another may qualify for the special corporate tax regime if its merger meets commercial requirements and has valid economic justifications.

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2018-02-23PublishedPublished 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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