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V0164-17 ·24 January 2017 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for special Corporation Tax regime if commercial requirements are met and valid economic reasons exist

A family group has enquired whether the merger of three companies can benefit from the special Corporation Tax regime. The DGT indicates that if the transaction complies with commercial regulations and Article 76.1(a) of the LIS, and is carried out for valid economic reasons rather than purely tax-driven purposes, it may qualify for said regime.

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2017-01-24PublishedPublished 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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