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V2010-20 ·18 June 2020 ·consulta-vinculante Medium impact
Tax

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

The consultant asks whether a Spanish entity's merger with a French entity can apply the special regime under the LIS. The DGT states that it must comply with commercial law and Article 76.1.a) of the LIS, and must not have fraud or tax advantage as its primary objective.

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2020-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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