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V1064-15 ·8 April 2015 ·consulta-vinculante Medium impact
Tax

Absorption merger may qualify for IS special regime if commercial and economic criteria are met

A consulting company proposes an absorption merger for rationalisation and coordination. The DGT assesses whether the transaction qualifies for the IS special regime, exemption from VAT, and treatment in ITP and AJD.

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2015-04-08PublishedPublished 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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