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V0384-14 ·14 February 2014 ·consulta-vinculante Medium impact
Tax

Mergers and spin-offs may qualify for special tax regime if commercial requirements are met and valid economic reasons exist

A holding company queries whether its share merger and spin-off transactions may benefit from the special tax regime for restructurings. The DGT confirms this is possible provided commercial requirements are satisfied and economic motives are valid and not primarily aimed at obtaining tax advantages.

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2014-02-14PublishedPublished 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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