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A query was raised regarding whether a merger by absorption between two entities can apply the special regime for restructuring operations. The DGT indicates that it must comply with the requirements of the Structural Changes Act and the Corporate Tax Act, provided that its primary purpose is not tax advantage.
This ruling clarifies the criteria for applying tax neutrality to mergers, emphasizing that economic substance must prevail over tax-driven motives.
The tax team reviews your specific situation.
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