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V1808-20 ·8 June 2020 ·consulta-vinculante Medium impact
Tax

Merger by absorption may qualify for special regime if commercial requirements are met and valid economic reasons exist

A holding company has requested a ruling on whether its merger by absorption of two companies can apply the special merger regime and if valid economic reasons exist. The DGT indicates that the operation may qualify for this regime if carried out under the Structural Changes Act and complies with Article 76.1 of the Corporate Income Tax Act, provided its primary purpose is not tax advantage.

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2020-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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