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V2224-22 ·25 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 can apply the special Corporate Tax regime. The DGT indicates this is possible provided the transaction meets commercial and tax requirements and its primary purpose is not tax advantage.

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2022-10-25PublishedPublished 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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