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V1902-15 ·17 June 2015 ·consulta-vinculante Medium impact
Tax

Special merger regime applicable if the acquiring entity is an association or confederation

An association enquired whether a merger operation could qualify for the special regime under the Corporate Tax Act. The DGT ruled that the legal form of the acquiring entity does not preclude the regime, provided that merger requirements are met and valid economic reasons exist.

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2015-06-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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