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V0444-15 ·4 February 2015 ·consulta-vinculante Medium impact
Tax

Fusion of non-resident shareholders in a Spanish company does not trigger corporate tax

A Spanish company with a French shareholder, who in turn has a Belgian shareholder, asks whether the fusion of non-resident shareholders has fiscal consequences in Spain. The DGT responds that the operation generates neither accounting nor tax income for the Spanish company.

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2015-02-04PublishedPublished 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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