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V2655-21 ·3 November 2021 ·consulta-vinculante Medium impact
Tax

Mergers and demergers may qualify for special tax regime if commercial and economic requirements are met

The inquiry asks whether a merger by absorption followed by a total demerger can apply the special regime under the Corporate Tax Act. The DGT indicates this is possible provided commercial requirements are met and the transaction is driven by valid economic motives rather than a purely tax-driven purpose.

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2021-11-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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