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A real estate leasing entity asks whether its merger with a family entity can apply to the special IS regime. The DGT states that the operation may qualify if commercial requirements are met and valid economic reasons exist.
Cuestión planteada 1º) Si la operación de fusión planteada se puede acoger al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
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