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V0690-16 ·22 February 2016 ·consulta-vinculante Medium impact
Tax

Merger may qualify for special regime if driven by valid economic reasons

The DGT confirms that a reorganisation between three companies may benefit from the special merger regime if it meets commercial and fiscal requirements, is motivated by valid economic reasons and not by fraud.

In 6 key points

Lifecycle

2016-02-22PublishedPublished 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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