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V0497-14 ·25 February 2014 ·consulta-vinculante Medium impact
Tax

Special merger regime applicable to mergers between companies with a single common shareholder

An entity has requested clarification on whether a merger by absorption involving a company wholly owned by the same shareholder can qualify for the special tax regime. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that commercial requirements are met and valid economic reasons exist.

In 6 key points

How it affects those involved

This ruling provides legal certainty for corporate restructurings involving single-shareholder entities, confirming that tax neutrality can be maintained if the transaction is justified by economic motives rather than purely tax-driven purposes.

Lifecycle

2014-02-25PublishedPublished 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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