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V1997-23 ·11 July 2023 ·consulta-vinculante Medium impact
Tax

Possibility of applying the special regime for mergers and subrogation of regional negative tax bases

An agri-food company inquires whether the absorption of three subsidiaries meets the requirements for the special merger regime and how it affects the negative tax bases of one of them, which is taxed under regional regulations. The DGT responds that the operation may qualify for the regime if it meets the commercial and tax requirements, and that the regional negative bases are maintained.

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2023-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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