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A company asks whether a reverse absorption merger can apply the special tax regime, its impact on VAT, IIVTNU, IRPF and ITP/AJD. The DGT states that the special regime applies only if the transaction has valid economic reasons and is not primarily aimed at exploiting negative taxable bases.
The application of the special regime depends on whether the transaction has valid economic justification and is not primarily intended to exploit negative taxable bases.
The tax team reviews your specific situation.
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