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V0461-16 ·5 February 2016 ·consulta-vinculante Medium impact
Tax

Mergers with valid economic reasons may qualify for the special Corporate Tax regime

A query was raised regarding whether a merger operation can apply the special tax regime for European companies. The Directorate General for Taxes (DGT) indicates that if the merger meets commercial requirements and has valid economic reasons, it may qualify for said regime.

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2016-02-05PublishedPublished 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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