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V3347-20 ·12 November 2020 ·consulta-vinculante Medium impact
Tax

Company mergers may qualify for special tax regime if valid economic reasons exist

A query was raised regarding whether a merger between two companies can apply the special Corporate Income Tax regime and if reasons for business concentration are valid. The DGT indicates that if the operation meets commercial and tax requirements, and its primary purpose is not tax evasion, it may qualify for the special regime.

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2020-11-12PublishedPublished 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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