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V3378-15 3 November 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · régimen especial de fusiones

Mergers may qualify for special IS regime if valid economic reasons and commercial requirements are met

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.

The question raised

1) Whether the proposed merger operation may qualify for the special tax regime under Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27.

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