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V4784-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

A merger may qualify for special tax regime if driven by valid economic reasons

The entity inquires whether its operation can apply the special tax regime for mergers. The DGT responds that such a regime may apply if the operation meets commercial requirements and has valid economic grounds.

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2016-11-10PublishedPublished 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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