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V1095-16 ·18 March 2016 ·consulta-vinculante Medium impact
Tax

Merger may qualify for special regime if carried out commercially and for valid economic reasons

A sheet metal and painting company asks whether the absorption of a family business with real estate can apply for the merger special regime. The DGT states it is possible if commercial requirements are met and the operation is not primarily aimed at fraud or tax advantage.

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2016-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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