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A company inquired whether its subsidiary's merger could apply for the special corporate tax regime. The DGT responds that if the transaction meets commercial requirements and has valid economic grounds, it may qualify for such regime.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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