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V3148-16 ·6 July 2016 ·consulta-vinculante Medium impact
Tax

A merger may qualify for special tax regime under structural reform law with valid economic motives

The consultant asks whether a merger between two companies can apply for the special tax regime and if its motives are economically valid. The DGT responds that it is possible if commercial and LIS regulations are met, and considers the stated motives to be economically valid.

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2016-07-06PublishedPublished 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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