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V1559-20 ·22 May 2020 ·consulta-vinculante Medium impact
FISCAL

A absorption merger may qualify for the special regime if commercial and economic requirements are met

The consultant asks whether an absorption merger can apply for the special regime under the LIS, with economic motives. The DGT states it is possible if the requirements of Law 3/2009 and the LIS are met, provided it is not for tax fraud or evasion.

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2020-05-22PublishedPublished 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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