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A query was raised regarding whether a merger between two Spanish entities could benefit from the special tax regime for reorganisations. The DGT indicates that to qualify, the operation must meet both commercial and tax requirements, and its primary objective must not be tax evasion or tax advantage.
This ruling clarifies the requirements for companies seeking to apply the special tax regime during mergers, emphasizing the necessity of legitimate economic reasons over tax-driven motives.
The tax team reviews your specific situation.
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