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V1288-17 ·29 May 2017 ·consulta-vinculante Medium impact
Tax

A merger could qualify for special regime if commercial and fiscal conditions are met

The consultant asks whether a share concentration transaction can use the merger special regime. The DGT states it is possible if commercial rules and Article 76.1.a) of the LIS requirements are met, provided there are valid economic grounds.

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2017-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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