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V2216-14 ·8 August 2014 ·consulta-vinculante Medium impact
Tax

Valid economic reasons and absence of double loss compensation in special merger regime

A company inquired whether a merger by absorption of a subsidiary could qualify for the special merger regime and whether its motives were economically valid. The DGT responds that if the transaction meets commercial requirements and aims at reorganisation rather than solely tax purposes, the special merger regime applies.

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2014-08-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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