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V2308-20 ·7 July 2020 ·consulta-vinculante Medium impact
Tax

Merger by absorption may qualify for special regime if commercial requirements are met and valid economic reasons exist

The consulting entities enquire whether a merger by absorption of a subsidiary by its parent company can apply the special Corporate Tax regime and if valid economic reasons exist. The DGT indicates that the transaction may qualify for said regime if carried out under the Structural Changes Act and complies with Art. 76.1 of the LIS, provided its primary purpose is not tax advantage.

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2020-07-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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