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V1907-15 ·17 June 2015 ·consulta-vinculante Medium impact
Tax

Fusion may qualify for special tax regime if driven by valid economic reasons and not fraud

A company asks whether its merger proposal can benefit from the special tax regime for restructurings and whether its economic motives are valid. The DGT states that if the operation complies with commercial law and the LIS and does not primarily aim at fraud or tax advantage, it may qualify for this regime.

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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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