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V1562-19 ·25 June 2019 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for special Corporate Tax regime if valid economic reasons exist

A holding company has enquired whether its merger by absorption operations can benefit from the special Corporate Tax regime and if its underlying reasons are valid. The Directorate General of Taxes (DGT) indicates that this will depend on meeting commercial and tax requirements, and that the validity of the economic motives is a matter of fact.

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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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