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V2470-20 ·20 July 2020 ·consulta-vinculante Medium impact
Tax

Merger by absorption may qualify for special Corporate Tax regime if valid economic reasons exist

A holding company has enquired whether a merger by absorption can benefit from the special Corporate Tax regime. The DGT indicates that this is possible provided the transaction meets commercial and tax requirements and its primary purpose is not tax advantage.

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2020-07-20PublishedPublished 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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