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A query was raised regarding whether a merger operation can qualify for the special regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) indicates that to qualify, the operation must meet both commercial and tax requirements and be carried out for valid economic reasons rather than for the purpose of obtaining a tax advantage.
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.
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