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The consultant asks whether an absorption merger of Society C by Society B may apply the fiscal neutrality regime and whether valid economic grounds exist. The DGT responds that such a regime may apply if the transaction meets the commercial requirements and Article 76.1 of the LIS.
Question posed: Whether the merger by absorption operation proposed in the consultation request could benefit from the tax neutrality regime provided for in Chapter VII of Title VII of the LIS, as well as whether valid economic reasons exist.
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