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A query was raised regarding whether a merger by absorption can qualify for the special Corporate Tax regime and if it is exempt from VAT. The DGT indicates that the inactivity of the absorbed company does not prevent the application of the special Corporate Tax regime provided there are valid economic reasons; however, it warns that the use of tax loss carryforwards could invalidate it. Regarding VAT, the transaction would be subject to the tax as no autonomous economic entity is being transferred.
Companies considering mergers involving inactive entities must demonstrate valid economic justifications to benefit from special tax regimes and ensure the transfer constitutes an autonomous economic entity to qualify for VAT exemptions.
The tax team reviews your specific situation.
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