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V2138-22 ·11 October 2022 ·consulta-vinculante Medium impact
Tax

Merger by absorption may qualify for special regime if valid economic reasons exist

A query was raised regarding whether a merger by absorption between two controlled entities can apply the special Corporate Tax regime. The DGT indicates that this is possible provided the transaction meets the requirements of the Corporate Tax Act and is carried out for valid economic reasons rather than for the purpose of obtaining a tax advantage.

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2022-10-11PublishedPublished 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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