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V1800-20 ·5 June 2020 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for special tax regime if conducted under commercial law with valid economic reasons

The applicant asks whether a merger of wholly-owned subsidiaries meets the requirements for the special Corporate Income Tax regime. The DGT indicates that if commercial regulations and Article 76.1 of the LIS are complied with, the regime may apply, provided its primary purpose is not tax advantage.

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2020-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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