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V2802-14 ·17 October 2014 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for special tax regime if carried out for valid economic reasons

A company has enquired whether a merger operation can benefit from the special tax regime for corporate reorganisations. The DGT has ruled that this is possible provided the operation meets the requirements of the TRLIS and is conducted for valid economic reasons rather than for the purpose of obtaining a tax advantage.

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2014-10-17PublishedPublished 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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