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V4855-16 ·11 November 2016 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for special tax regime if commercial requirements and valid economic reasons are met

A taxpayer queried whether a merger of dental clinics could qualify for the special Corporate Income Tax regime. The DGT indicates that, provided commercial regulations and Article 76.1.a) of the LIS are satisfied, the operation may qualify for the regime as long as its primary purpose is not tax evasion or obtaining an unfair tax advantage.

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2016-11-11PublishedPublished 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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