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V0901-15 ·23 March 2015 ·consulta-vinculante Medium impact
Tax

Merger may qualify for special IS regime if valid economic reasons exist

A consultancy firm proposes a merger by absorption of an entity with negative taxable bases to rationalise its structure. The DGT examines the application of the special IS regime, exemption from VAT, and exemption in ITPAJD.

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2015-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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