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V1787-16 ·22 April 2016 ·consulta-vinculante Medium impact
FISCAL

A merger could qualify for special regime if it meets commercial requirements and has valid economic grounds

The consultant asks whether a share management operation can apply for the merger special regime. The DGT states that such an operation must comply with commercial law and LIS requirements, provided it does not have fraud or tax advantage as its primary objective.

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2016-04-22PublishedPublished 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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