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An agri-food company inquires whether the absorption of three subsidiaries meets the requirements for the special merger regime and how it affects the negative tax bases of one of them, which is taxed under regional regulations. The DGT responds that the operation may qualify for the regime if it meets the commercial and tax requirements, and that the regional negative bases are maintained.
Question posed: Whether the proposed merger operations meet the requirements provided for to qualify for the provisions of Chapter VII of Title VII of the Corporate Income Tax Law.
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