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V0587-14 ·6 March 2014 ·consulta-vinculante Medium impact
Tax

A merger may qualify for special regime if it meets commercial requirements and has valid economic reasons

The DGT asks whether a merger between two companies may apply the special regime of the Corporate Income Tax. It states that such a merger must comply with the requirements of Article 83.1 of the Tax Law and must not have the primary objective of obtaining a fiscal advantage.

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2014-03-06PublishedPublished 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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