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V2432-22 ·24 November 2022 ·consulta-vinculante Medium impact
Tax

Merger by absorption may qualify for special regime if carried out for valid economic reasons

A query was raised regarding whether a merger by absorption between two entities can apply the special regime for reorganisations. The DGT indicates that if the transaction meets commercial requirements, complies with Article 76.1 of the LIS, and is driven by valid economic reasons, it may qualify for said regime.

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2022-11-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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