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V1038-16 ·15 March 2016 ·consulta-vinculante Medium impact
Tax

Absorbing mergers may qualify for special regime if driven by valid economic reasons

The consultant asks whether their merger operations can apply the special regime of the LIS and if their motives are valid. The DGT responds that they may do so if they meet commercial and LIS requirements, provided they do not seek tax fraud or fiscal advantage.

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2016-03-15PublishedPublished 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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