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V0619-18 ·7 March 2018 ·consulta-vinculante Medium impact
Tax

Company merger may qualify for special regime if commercial and economic requirements are met

A query was raised regarding whether a merger between companies owned by the same married couple could qualify for the special Corporate Tax regime. The DGT indicates that, provided it complies with commercial regulations and Article 76.1.a) of the LIS, it may apply as long as its primary purpose is not fraud or tax advantage.

In 6 key points

How it affects those involved

This ruling clarifies the applicability of special tax regimes for family-owned business restructurings, emphasizing the need for genuine economic substance over tax avoidance.

Lifecycle

2018-03-07PublishedPublished 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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