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V0879-18 ·3 April 2018 ·consulta-vinculante Medium impact
Tax

A merger could qualify for IS special regime if commercial and fiscal conditions are met

A holding company inquired whether a merger with its sole shareholder could apply for the IS special regime. The DGT states that if the operation complies with commercial rules and Article 76.1.a) of the LIS, and is driven by valid economic reasons, it may qualify for this regime.

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2018-04-03PublishedPublished 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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