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V3161-16 ·6 July 2016 ·consulta-vinculante Medium impact
Tax

Mergers and non-monetary contributions may qualify for special regime if valid economic reasons exist

A query was raised regarding whether a merger by absorption and a contribution of shares from several companies by an individual can qualify for the special tax neutrality regime. The DGT ruled that this is possible provided the transaction is carried out for commercial purposes, meets the requirements of the Corporate Income Tax Act (LIS), and does not have tax advantage as its primary objective.

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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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