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V2694-14 ·9 October 2014 ·consulta-vinculante Medium impact
Tax

Absorption merger may qualify for special corporate tax regime, exempt from VAT and ITP/AJD

A consultancy firm seeks to absorb another to consolidate its commercial and industrial network. The DGT assesses whether the transaction meets the criteria for the special corporate tax regime, VAT exemption, and ITP/AJD exemption.

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2014-10-09PublishedPublished 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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