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V0854-20 ·14 April 2020 ·consulta-vinculante Medium impact
Tax

A merger of companies may qualify for the special regime if carried out for valid economic reasons

The taxpayer asks whether a merger between two insurance companies may apply the special merger regime of the LIS. The DGT indicates that this is possible if the transaction meets commercial and tax requirements and is carried out for economic reasons and not for the purpose of obtaining a tax advantage.

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2020-04-14PublishedPublished 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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