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A company inquired whether, following a merger by absorption under the tax neutrality regime, the Corporate Tax returns for the absorbed entity should be filed separately or by the absorbing entity. The DGT ruled that the absorbing entity is subrogated into the rights and obligations of the absorbed entity and must therefore file its tax returns.
This ruling clarifies the tax filing obligations in merger scenarios, confirming that the absorbing entity assumes all tax responsibilities of the absorbed entity via universal subrogation.
The tax team reviews your specific situation.
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