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V1881-19 ·18 July 2019 ·consulta-vinculante Medium impact
Tax

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

An entity has enquired whether its merger operation can apply the special tax regime under the Corporate Tax Act. The DGT indicates that to do so, it must comply with commercial regulations and its primary objective must not be tax advantage.

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2019-07-18PublishedPublished 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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