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V2747-14 ·13 October 2014 ·consulta-vinculante Medium impact
Tax

The absorbed entity must file a CIT return upon dissolution and the absorbing entity integrates its income

A query is made regarding Corporate Income Tax returns and the income to be integrated in a merger by absorption. The DGT clarifies that the absorbed entity files a return upon dissolution and the absorbing entity integrates its income under the tax neutrality regime.

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2014-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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