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An entity requested clarification on whether a merger and a partial demerger of a European Company could qualify for the special tax regime under the Corporate Income Tax Act (LIS) and if the underlying reasons were valid. The Directorate General for Taxes (DGT) indicates that, provided the commercial and tax requirements regarding the line of business are met, they could qualify for the regime, considering the economic reasons cited for the merger and demerger of entity D to be valid.
This ruling provides legal certainty for European Companies seeking to apply the special tax regime for restructuring operations, provided they demonstrate valid economic motives and maintain consistency in their line of business.
The tax team reviews your specific situation.
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