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V2080-18 ·13 July 2018 ·consulta-vinculante Medium impact
Tax

A merger may qualify for special regime if valid economic reasons exist

The query asks whether a merger between two group companies may apply the special regime of the LIS. The DGT responds that it is possible if commercial and fiscal requirements are met, and if objectives of simplification and cost savings are considered valid economic reasons.

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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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