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V2400-21 ·23 August 2021 ·consulta-vinculante Medium impact
Tax

Absorption merger may qualify for special regime if valid economic reasons exist

A real estate company seeks advice on the tax treatment of an absorption merger within the same family group. The DGT examines IS, IRPF, IVA and ITPAJD treatment, subject to the existence of genuine economic motives.

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2021-08-23PublishedPublished 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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