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V0377-20 ·19 February 2020 ·consulta-vinculante Medium impact
Tax

Merger by absorption may qualify for special regime if commercial and tax requirements are met

A query was raised regarding whether a merger by absorption between two entities can apply the special regime under the Corporate Tax Act (LIS). The DGT indicates that it must comply with the Structural Changes Act and Article 76.1 of the LIS, and must not have fraud or tax advantage as its primary purpose.

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2020-02-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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