Skip to content
V0354-17 ·10 February 2017 ·consulta-vinculante Medium impact
Tax

Corporation Tax regulations following a merger are determined by the absorbing entity

A company resident in Bizkaia inquired whether it must apply regional (foral) regulations or common territory regulations after absorbing other companies. The DGT ruled that to determine the applicable regulations, only the volume of operations and the territory of the absorbing company should be considered.

In 6 key points

Lifecycle

2017-02-10PublishedPublished 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