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V0145-16 ·19 January 2016 ·consulta-vinculante Medium impact
FISCAL

Fusion regime without share attribution possible if single common shareholder

A company inquired whether a merger between two fully owned entities by the same shareholder could qualify for the special tax regime. The DGT confirms it is possible without share allocation or capital increase, provided commercial requirements are met and valid economic reasons exist.

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2016-01-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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