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V0222-20 ·3 February 2020 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for special regime if carried out under Structural Changes Law with valid economic reasons

The taxpayer inquired whether a merger operation could apply the special regime of the Corporate Tax Law and what constitutes valid economic reasons. The DGT indicates that if the operation meets commercial requirements and those set out in Article 76.1 of the LIS, it could qualify for said regime, provided its primary purpose is not tax fraud or tax advantage.

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2020-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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