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V1875-17 ·17 July 2017 ·consulta-vinculante Medium impact
Tax

SICAV mergers may qualify for special Corporate Tax regime if valid economic reasons exist

A query was raised regarding whether the merger of three variable capital investment companies (SICAVs) can apply the special tax regime for mergers. The Directorate General for Taxes (DGT) indicates that this is possible provided the requirements of Article 76.1 of the Corporate Tax Act are met and the primary purpose of the transaction is not tax evasion or tax advantage.

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2017-07-17PublishedPublished 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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