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V0273-15 ·23 January 2015 ·consulta-vinculante Medium impact
Tax

Fusion regime may apply if operation has valid economic reasons

The consultant asks whether a merger to centralise their property rental activities qualifies for the special merger regime. The DGT states that such a merger may apply if it meets commercial and LIS requirements, is driven by valid economic reasons and not by fraud.

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2015-01-23PublishedPublished 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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