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V1923-20 ·12 June 2020 ·consulta-vinculante Medium impact
Tax

Merger may qualify for special Corporate Tax regime if carried out for valid economic reasons

A landscaping company has enquired whether a merger by absorption of a German company can benefit from the special Corporate Tax regime. The Directorate General for Taxes (DGT) indicates that this is possible provided the transaction meets the requirements of the Corporate Tax Act and is conducted for economic reasons rather than for the purpose of obtaining a tax advantage.

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2020-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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