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La consultante pregunta si sus operaciones de fusión por absorción cumplen los requisitos de motivos económicos válidos para aplicar el régimen especial de neutralidad fiscal. La DGT responde que, si se realizan bajo el ámbito mercantil del Real Decreto-ley 5/2023 y no tienen como objetivo principal el fraude o la evasión fiscal, pueden aplicar dicho régimen.
The tax team reviews your specific situation.
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