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V1289-17 ·29 May 2017 ·consulta-vinculante Medium impact
Tax

A merger may qualify for special regime if it meets commercial requirements and has valid economic grounds

The consultant asks whether a merger can apply for the special regime under Corporate Tax. The DGT responds that it is possible if carried out under the Law on Structural Modifications, complies with Article 76.1.a) of the Corporate Tax Law, and has 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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