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V1996-19 ·31 July 2019 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for special regime if meeting commercial requirements and having valid economic motives

Consultants ask whether their merger activities meet the conditions for the Special Regime of Corporate Tax. The DGT states that such a regime may apply if commercial requirements are met and the main purpose is not fraud or tax advantage.

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2019-07-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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