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V1607-16 ·14 April 2016 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for special tax regime if based on valid economic reasons and not intended for fraud

The taxpayer inquires whether a merger by absorption can qualify for the special Corporate Tax regime and how to treat an impairment loss. The DGT rules that a merger may benefit from the special regime if it meets commercial requirements and serves valid economic purposes, and notes that the impairment of fixed assets is not deductible.

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2016-04-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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