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New guides on the latest Spanish tax and immigration developments.
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Una empresa consulta si la fusión de dos entidades con los mismos socios y fines de simplificación de gestión permite aplicar el régimen especial de IS y cómo tributarían el IVA, ITP y IIVTNU. La DGT señala que la aplicación del régimen especial depende de que la operación sea mercantil y no tenga como fin principal la ventaja fiscal.
The tax team reviews your specific situation.
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