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A medical services parent company in the Canary Islands has enquired whether it can apply the special merger regime when absorbing its wholly-owned subsidiary. The Directorate General for Taxes (DGT) has ruled that the transaction may qualify for this regime, provided it meets all legal requirements and its primary objective is not tax fraud or evasion.
This ruling provides legal certainty for corporate restructurings, confirming that the technical nature of a merger (improper vs. proper) does not automatically disqualify it from tax neutrality, provided there is a legitimate business purpose.
The tax team reviews your specific situation.
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