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V2842-20 ·22 September 2020 ·consulta-vinculante Medium impact
Tax

A absorption merger may qualify for special tax regime if valid economic reasons exist

The consultant asks whether an absorption merger between two companies in the same group can apply the special merger tax regime, citing economic grounds. The DGT states that if the transaction meets commercial and fiscal requirements and the reasons are genuinely economic rather than solely for tax benefits, the special regime may apply.

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2020-09-22PublishedPublished 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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