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A holding company has enquired whether a merger by absorption followed by a total demerger can qualify for the special tax regime for mergers and demergers. The DGT indicates that, provided commercial requirements and Corporate Income Tax Law criteria are met, it could apply as long as the primary purpose is not tax evasion or obtaining a tax advantage.
This ruling clarifies the applicability of the special tax regime for corporate restructurings, emphasizing that commercial substance and valid economic motives must prevail over tax-driven objectives.
The tax team reviews your specific situation.
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