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V0568-15 ·12 February 2015 ·consulta-vinculante Medium impact
Tax

Mergers and demergers may qualify for special tax regime if commercial and economic requirements are met

A query was raised regarding whether a merger of Chilean companies and two total demergers could apply the special Corporate Tax regime. The DGT indicates this is possible provided the requirements of the Corporate Tax Law and the Structural Changes Law are met, and valid economic reasons exist.

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2015-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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