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V0899-18 ·9 April 2018 ·consulta-vinculante Medium impact
Tax

Merger by absorption may qualify for special regime if carried out under Law 3/2009 with valid economic reasons

Companies A and B, belonging to the same group, have enquired whether their merger by absorption can apply the special regime of the Corporate Income Tax Act (LIS) and if their objectives are economic in nature. The Directorate General for Tax (DGT) indicates that the operation may qualify for said regime if it meets commercial and tax requirements, and considers the stated reasons to be valid.

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2018-04-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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