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V3610-20 ·21 December 2020 ·consulta-vinculante Medium impact
Tax

Absorption merger may qualify for special tax regime

The DGT confirms that an absorption merger may apply for the special corporate tax regime if it meets commercial and fiscal requirements and has valid economic reasons.

In 6 key points

How it affects those involved

Merger operations may benefit from a special tax regime under specific conditions.

Lifecycle

2020-12-21PublishedPublished 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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