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V1148-16 ·22 March 2016 ·consulta-vinculante Medium impact
Tax

Proposed cross-border merger deemed economically valid for special Corporate Tax regime

A query was raised regarding whether a cross-border merger, in which a Dutch company absorbs two Spanish companies, qualifies for the special Corporate Tax regime. The Directorate-General for Taxes (DGT) determines that the stated reasons are economically valid and that the operation could meet the requirements for said regime.

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2016-03-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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