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V1194-14 ·29 April 2014 ·consulta-vinculante Medium impact
Tax

Economic justification allows special merger regime

A company asked whether a merger by absorption of a fully-owned subsidiary could benefit from the special regime under TRLIS. The DGT confirms that such a transaction may qualify if it meets commercial requirements and has valid economic motives.

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2014-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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