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V2338-22 ·10 November 2022 ·consulta-vinculante Medium impact
Tax

Special merger regime may apply if the operation has valid economic grounds

A query was raised regarding whether a merger by absorption can qualify for the special Corporate Tax regime. The DGT indicates that for this to occur, the operation must meet commercial and tax requirements and must not have fraud or tax advantage as its primary objective.

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2022-11-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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