Skip to content
V0111-15 ·16 January 2015 ·consulta-vinculante Medium impact
Tax

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

The applicant inquired whether a merger operation could qualify for the special tax regime. The DGT ruled that if the operation complies with commercial regulations and the requirements of the TRLIS, and its primary purpose is not tax fraud or tax advantage, it may benefit from said regime.

In 6 key points

Lifecycle

2015-01-16PublishedPublished 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