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V0623-14 ·7 March 2014 ·consulta-vinculante Medium impact
Tax

Possibility of applying special merger regime and fiscal consolidation in cross-border mergers with valid economic motives

A company inquired whether a merger by absorption of a Spanish company by an Italian one could benefit from the special merger regime and maintain fiscal consolidation. The DGT confirms this is possible if the transaction meets commercial and fiscal requirements and if the motives are economic rather than purely fiscal.

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2014-03-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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