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V0929-14 ·2 April 2014 ·consulta-vinculante Medium impact
Tax

Regulatory restructuring deemed valid economic grounds for merger

The consultant asks whether a merger by absorption of its subsidiaries has valid economic grounds to qualify for the special merger regime. The DGT responds that complying with hydrocarbons sector regulations and simplifying the group structure constitute valid economic grounds.

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2014-04-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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