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V3840-15 ·2 December 2015 ·consulta-vinculante Medium impact
Tax

Merger between holdings may qualify for special regime if valid economic reasons exist

A query was raised regarding whether a merger of holding companies, intended to centralise management and optimise financial resources, meets the requirements of the special merger regime. The DGT ruled that if the transaction is driven by valid economic reasons and is not merely for tax advantages, it may qualify for said regime.

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2015-12-02PublishedPublished 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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