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V0607-18 ·6 March 2018 ·consulta-vinculante Medium impact
Tax

Application of special merger regime depends on economic motives prevailing over tax advantages

A query was raised regarding whether the absorption of an inactive company with losses to obtain liquidity and restart activity allows for the use of the special merger regime. The DGT indicates that this is only possible if the economic purpose prevails over the pursuit of a tax advantage.

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2018-03-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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