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V0869-23 ·12 April 2023 ·consulta-vinculante Medium impact
Tax

Application of special merger regime depends on LIS compliance and valid economic reasons

A holding company has enquired whether a merger by absorption involving four companies can qualify for the special tax merger regime. The DGT stated it cannot make a definitive determination due to insufficient data regarding the absorbing company; however, it noted that the transaction must comply with the Corporate Income Tax Law (LIS) and be driven by genuine economic motives.

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2023-04-12PublishedPublished 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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