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A consulting company proposes to absorb two entities with tax loss carryforwards to rationalise its organisation. The DGT rules that the alleged grounds are economically valid and allow for the application of the special merger regime.
Cuestión planteada 1. Si se pueden considerar como motivos económicos válidos los expuestos en el escrito de la consulta a los efectos de aplicar el régimen especial del capítulo VII del título VII de la LIS.
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