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V2708-14 ·9 October 2014 ·consulta-vinculante Medium impact
Tax

Special merger regime requires valid economic reasons, not fiscal or liquidation motives

A company asked whether a merger by absorption of a subsidiary could benefit from the special tax regime for reorganisations. The DGT replied that, although the transaction meets commercial and legal requirements, the regime will not apply if the operation lacks valid economic justification.

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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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