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A query was raised regarding whether the merger of two companies to create a new entity can apply the special tax regime and offset negative tax bases. The Directorate General for Taxes (DGT) ruled that this is possible provided the transaction is driven by valid economic motives and is not solely intended to obtain a tax advantage.
This ruling clarifies the requirements for corporate restructurings, emphasizing that economic substance must prevail over tax avoidance motives to access special tax benefits.
The tax team reviews your specific situation.
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