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V2093-19 ·8 August 2019 ·consulta-vinculante Medium impact
Tax

A merger could qualify for special regime if it meets commercial and economic requirements

The consultant asks whether a reorganisation can apply the special merger regime of the Corporate Income Tax. The DGT states that it must comply with commercial regulations and the requirements of article 76.1.a) of the LIS, in addition to not having fraud or tax advantage as its primary objective.

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2019-08-08PublishedPublished 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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