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V0610-16 ·15 February 2016 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for special regime if conducted under the Structural Changes Act and have valid economic reasons

The applicant asks whether a merger operation can apply the special regime under the Corporate Income Tax Act (LIS) and how it would affect eliminations within a tax group. The DGT indicates that the operation may qualify for the special regime if it meets commercial and tax requirements, provided its primary purpose is not fraud or tax advantage.

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2016-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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