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V1561-19 ·25 June 2019 ·consulta-vinculante Medium impact
Tax

Merger by absorption may qualify for special Corporate Tax regime if valid economic reasons exist

A company has consulted whether its merger by absorption can apply the special Corporate Tax regime and if the stated reasons are valid. The DGT indicates that the transaction may qualify for said regime if carried out for commercial purposes and based on real economic reasons, and that the existence of tax loss carryforwards does not invalidate the application of the regime.

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2019-06-25PublishedPublished 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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