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V2585-19 ·23 September 2019 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for special regime if meeting commercial, fiscal requirements and having valid economic motives

The DGT asks whether a merger fulfils the conditions for the special tax regime. It states that such a regime applies only if the merger complies with commercial rules and Article 76.1.a) of the Corporate Income Tax Law, and does not have the primary objective of tax fraud or advantage.

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2019-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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