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Una sociedad consultante pregunta si la fusión por absorción de una filial cumple los requisitos para el régimen especial de neutralidad fiscal. La DGT indica que, si la operación cumple con el ámbito mercantil y el artículo 76.1 a) de la LIS, y no tiene como objetivo principal el fraude, podrá aplicarse dicho régimen.
The tax team reviews your specific situation.
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