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V3604-20 ·17 December 2020 ·consulta-vinculante Medium impact
Tax

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

It is inquired whether a merger operation may apply the special Corporate Income Tax regime and whether the alleged economic reasons are valid. The DGT indicates that it must comply with commercial regulations and Article 76.1.a) of the LIS, in addition to not having fraud or tax advantage as its primary purpose.

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2020-12-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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