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V0757-15 ·9 March 2015 ·consulta-vinculante Medium impact
Tax

Motives for a absorption merger may be economically valid for special regime

A company asks whether an absorption merger can qualify for the special merger regime and whether its stated motives are economically valid. The DGT responds that if the operation meets commercial requirements and Article 76.1 of the LIS, the stated motives are considered valid and negative taxable bases may be offset within legal limits.

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2015-03-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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