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A query was raised regarding whether a merger by absorption involving inactive absorbed entities can qualify for the special Corporate Tax regime. The DGT indicates this is possible provided the requirements of the Capital Companies Act and the Corporate Tax Act are met, and the transaction is driven by valid economic reasons rather than solely seeking a tax advantage.
This ruling provides legal certainty for companies undergoing restructuring involving dormant entities, confirming that inactivity does not automatically disqualify them from tax-neutral merger regimes, provided the business purpose is legitimate.
The tax team reviews your specific situation.
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