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A company inquired whether a merger between two entities wholly owned by the same shareholder could qualify for the special regime under the Corporate Income Tax Act without the allocation of shares. The DGT ruled that this is possible provided that commercial requirements are met and the transaction is supported by valid economic reasons.
This ruling provides legal certainty for intra-group reorganisations involving single-shareholder structures, allowing for tax neutrality without the need for share allocation, provided economic substance is demonstrated.
The tax team reviews your specific situation.
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