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A query was raised regarding whether a merger by absorption between two entities can apply the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that if the operation meets commercial requirements and those set out in Article 76.1 of the LIS, it could qualify for said regime, provided its primary purpose is not tax advantage.
Companies undergoing restructuring through mergers must demonstrate valid commercial motives to benefit from the special tax regime and avoid being flagged for tax avoidance.
The tax team reviews your specific situation.
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