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V0525-14 ·26 February 2014 ·consulta-vinculante Medium impact
Tax

A merger may qualify for special regime if it meets TRLIS requirements and has valid economic motives

The DGT asks whether a merger between several companies may apply for the special regime under Corporate Tax Law. It states that such a merger could qualify if it complies with commercial law and Article 83.1 of the TRLIS, and is carried out for valid economic reasons, not fraud or tax evasion.

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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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