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V0791-14 ·24 March 2014 ·consulta-vinculante Medium impact
Tax

Luxembourg merger may qualify for special reorganisation regime if valid economic reasons exist

An Italian company plans to absorb a Luxembourg-based entity, which in turn holds a Spanish company whose assets are real estate. The consultation examines whether the Luxembourg entity's capital gain is taxable in Spain and whether the special merger regime applies.

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2014-03-24PublishedPublished 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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