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A company has enquired whether its proposed merger by absorption can benefit from the special merger regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that the transaction must be carried out under the Structural Changes Act and comply with Article 76.1 of the LIS, ensuring that its primary purpose is not to obtain a tax advantage.
Companies planning structural reorganisations must ensure that mergers are driven by genuine economic motives rather than tax planning to qualify for the special tax regime.
The tax team reviews your specific situation.
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