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V1888-19 ·18 July 2019 ·consulta-vinculante Medium impact
Tax

Mergers of operating companies may qualify for special Corporate Tax regime if valid economic reasons exist

A real estate leasing company intends to absorb another company with tax loss carryforwards to simplify its structure. The DGT indicates that the transaction may apply the special merger regime if carried out for valid economic reasons and not solely for tax purposes.

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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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