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V3278-16 ·13 July 2016 ·consulta-vinculante Medium impact
Tax

A merger may qualify for special tax regime if it meets commercial requirements and has valid economic motives

A holding company queries whether its merger can apply to the special tax regime under LIS. The DGT states that it must comply with commercial law and not have the primary objective of tax fraud or tax advantage.

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2016-07-13PublishedPublished 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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