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V0823-17 ·3 April 2017 ·consulta-vinculante Medium impact
Tax

Merger could qualify for special regime under Law 3/2009 with valid economic motives

A real estate leasing company asks whether its operation may apply to the merger special regime. The DGT states that if the operation meets commercial requirements and has valid economic purposes, such a regime could apply.

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2017-04-03PublishedPublished 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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