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V3842-16 ·12 September 2016 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for special tax regime if based on valid economic reasons and not tax avoidance

A company has enquired whether its merger operation can qualify for the special tax regime for reorganisations. The DGT indicates that for this to apply, the transaction must be carried out for commercial purposes and driven by valid economic reasons, rather than being solely for the purpose of obtaining a tax advantage.

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2016-09-12PublishedPublished 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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