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A company asks whether an absorption merger can benefit from the tax neutrality regime under Corporate Tax Law. The DGT responds that such a merger may apply if it meets commercial and Article 76.1 LIS requirements and does not have the primary objective of fraud.
Question posed I. In relation to the previously described merger operation, confirmation is requested that said operation falls within the provisions of Article 76.1 of Law 27/2014 on Corporate Income Tax
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