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A company has requested clarification on whether a merger by absorption can qualify for the special Corporate Tax regime and if its objectives justify the transaction. The DGT indicates that it must comply with commercial regulations and Article 76.1 of the Corporate Tax Act (LIS), and must not have fraud or tax advantage as its primary purpose.
This ruling clarifies the requirements for tax neutrality in corporate restructurings, emphasizing that economic substance must prevail over tax planning.
The tax team reviews your specific situation.
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