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V1467-16 ·7 April 2016 ·consulta-vinculante Medium impact
Tax

Merger may qualify for special tax regime if valid economic reasons exist

The DGT confirms that a merger between two entities may apply to the special tax regime under the LIS if it meets commercial and fiscal requirements and is driven by valid economic reasons rather than purely tax-related motives.

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2016-04-07PublishedPublished 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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