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V2734-17 ·25 October 2017 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for special tax regime if commercial requirements are met and valid economic reasons exist

The applicant asks whether their merger operation can apply the special tax regime and if their objectives are considered economic. The DGT responds that, provided commercial regulations and Article 76.1.a) of the Corporate Income Tax Act are met, the regime could apply, as long as its primary purpose is not to obtain a tax advantage.

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2017-10-25PublishedPublished 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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