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V1044-15 ·6 April 2015 ·consulta-vinculante Medium impact
Tax

Merger may qualify for special IS regime if commercial and economic conditions are met

A company asks whether a merger by absorption of its parent (which owns real estate and trademarks) to concentrate industrial and asset activities meets the requirements for the special IS regime. The DGT states that such a merger may apply if it is carried out in a commercial context and for valid economic reasons.

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2015-04-06PublishedPublished 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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