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V0814-16 ·1 March 2016 ·consulta-vinculante Medium impact
Tax

Mergers of wholly-owned subsidiaries may qualify for special regime if valid economic reasons exist

A company enquired whether the merger by absorption of its subsidiaries could qualify for the special tax neutrality regime and if its underlying reasons were valid. The DGT ruled that if the transaction meets the requirements of the Corporate Income Tax Act and is carried out for economic reasons, such as the rationalisation of activities, it may qualify for said regime.

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2016-03-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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