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V0844-21 ·12 April 2021 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for special Corporate Tax regime if commercial requirements are met and valid economic reasons exist

An entity has requested clarification on whether a corporate merger can apply the special Corporate Tax regime and if its underlying motives are considered valid. The DGT indicates that if the transaction meets both commercial and tax requirements, and is carried out for economic reasons rather than solely to obtain tax advantages, it may qualify for the regime.

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2021-04-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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