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V0524-14 ·26 February 2014 ·consulta-vinculante Medium impact
Tax

Special merger and contribution regime possible with valid economic reasons

The DGT confirms that contributions of business activities and mergers between companies may qualify for the special regime under corporate tax if the economic unity requirement is met and the operation is based on valid economic reasons rather than just tax advantages.

In 6 key points

How it affects those involved

Companies considering mergers or non-monetary contributions may benefit from the special regime provided they meet the economic unity and valid economic rationale criteria.

Lifecycle

2014-02-26PublishedPublished 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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