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V1679-14 ·1 July 2014 ·consulta-vinculante Medium impact
Tax

A merger may qualify for special tax regime if carried out for valid economic reasons rather than tax advantage

A real estate company has enquired whether its merger operation can apply the special tax regime for corporate reorganisations. The DGT has ruled that this is possible provided that commercial and tax regulations are met, and that the operation is driven by valid economic motives beyond mere tax advantage.

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2014-07-01PublishedPublished 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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