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V1442-18 29 May 2018 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión por absorción

Application of special merger regime depends on economic motives prevailing over tax advantages

A company consulted whether its merger by absorption could qualify for the special regime under Corporate Income Tax. The DGT indicates that, although the alleged motives may be valid, the application of the regime is conditional on the operation not having the primary purpose of obtaining a tax advantage.

The question raised

Question posed: Whether the described operation may benefit from the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax and whether valid economic reasons exist.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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