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V3139-23 ·4 December 2023 ·consulta-vinculante Medium impact
Tax

Merger may qualify for special tax neutrality regime

The consulting entity asks whether the absorption of entity B by entity A may apply to the special merger regime. The DGT responds that the operation may qualify under the commercial framework of Royal Decree-Law 5/2023 and must comply with Article 76.1 of the LIS.

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2023-12-04PublishedPublished 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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