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V5468-16 ·28 December 2016 ·consulta-vinculante Medium impact
Tax

Mergers for efficiency and rationalisation may qualify for special Corporate Tax regime

A company enquired whether the merger of a group subsidiary to centralise functions and simplify its structure constituted valid economic grounds. The DGT indicates that if the operation aims to rationalise activities rather than merely seeking a tax advantage, it may qualify for the special regime.

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2016-12-28PublishedPublished 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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