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V2356-16 ·27 May 2016 ·consulta-vinculante Medium impact
Tax

A merger may qualify for the special tax regime if driven by valid economic reasons and not fraud

The consultant asks whether a merger can apply to the special fiscal regime under the LIS. The DGT responds that it is possible if commercial law requirements and Article 76.1.a) of the LIS are met, provided there are valid economic reasons and no sole aim of obtaining a fiscal advantage.

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2016-05-27PublishedPublished 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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