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A real estate company proposes to absorb another to simplify its structure and improve solvency. The DGT examines whether the transaction meets the requirements to apply special regimes under Corporate Income Tax, ITPAJD, IIVTNU, and VAT.
The ruling clarifies the conditions under which real estate mergers can benefit from tax neutrality and special regimes, impacting corporate restructuring strategies.
The tax team reviews your specific situation.
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