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V1913-23 ·4 July 2023 ·consulta-vinculante Medium impact
Tax

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

A query is made as to whether a merger by absorption may apply the special merger regime of Corporate Income Tax. The DGT indicates that for this to occur, it must be carried out under the Law on Structural Modifications and must not have the primary objective of obtaining a tax advantage.

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2023-07-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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