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V2755-14 ·14 October 2014 ·consulta-vinculante Medium impact
Tax

Corporate mergers may qualify for the special regime if valid economic reasons exist

A real estate development company inquires whether a merger intended to unify management and reduce costs is economically valid for the application of the special regime under Corporate Income Tax. The DGT responds that, provided the transaction meets commercial and tax requirements, the alleged reasons are valid and the objective is not considered to be the exploitation of tax loss carryforwards.

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2014-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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