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V5402-16 ·21 December 2016 ·consulta-vinculante Medium impact
Tax

A merger may qualify for the special tax neutrality regime if it has valid economic reasons

The applicant asks whether a projected merger can apply the special regime under the Corporate Income Tax Act and if its motives are economically valid. The DGT responds that the transaction may qualify for said regime if carried out for commercial purposes under Law 3/2009 and its primary objective is not tax fraud or evasion.

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2016-12-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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