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V2079-18 ·13 July 2018 ·consulta-vinculante Medium impact
Tax

Merger could qualify for special corporate tax regime under Ley 3/2009 with valid economic reasons

A company inquired whether its subsidiary's merger could apply for the special corporate tax regime. The DGT responds that if the transaction meets commercial requirements and has valid economic grounds, it may qualify for such regime.

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2018-07-13PublishedPublished 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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