Skip to content
V0042-15 ·12 January 2015 ·consulta-vinculante Medium impact
Tax

Merger may qualify for special regime if carried out under Structural Changes Act with valid economic reasons

An entity has requested clarification on whether a merger between two real estate companies can benefit from the special tax regime. The DGT indicates that to qualify, the operation must meet the requirements of the Structural Changes Act and the TRLIS, and its primary purpose must not be to obtain a tax advantage.

In 6 key points

How it affects those involved

Companies planning restructuring through mergers must ensure compliance with both the Structural Changes Act and the TRLIS, demonstrating genuine economic substance to avoid being denied the special tax regime due to tax avoidance motives.

Lifecycle

2015-01-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact