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V0849-14 ·26 March 2014 ·consulta-vinculante Medium impact
Tax

Special merger regime may apply if the transaction has valid economic reasons

A leasing company has enquired whether the merger of inactive companies can qualify for the special merger regime and if its objectives constitute valid economic reasons. The Directorate General for Taxes (DGT) responds that this is possible provided the requirements of the Corporate Income Tax Law are met and the stated reasons are valid.

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2014-03-26PublishedPublished 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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