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A query was raised regarding whether a merger operation can apply the special tax regime for Corporate Income Tax. The DGT ruled that this is possible provided the requirements of the TRLIS and the Law on Structural Changes are met, and as long as the operation is driven by valid economic motives rather than being conducted solely to obtain a tax advantage.
This ruling clarifies that the substance of a merger must be economic in nature to qualify for tax neutrality, preventing the misuse of the special regime for purely tax-driven restructuring.
The tax team reviews your specific situation.
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