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V1353-22 ·13 June 2022 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for special tax regime if conducted for valid economic reasons

A query was raised regarding whether a merger between two Spanish entities could qualify for the special tax regime. The DGT indicates that the operation must comply with the requirements of the Companies Act and the Corporate Income Tax Act, and must not have fraud or tax advantage as its primary purpose.

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2022-06-13PublishedPublished 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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