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V0893-22 ·26 April 2022 ·consulta-vinculante Medium impact
Tax

Company mergers may qualify for special Corporate Tax regime and be exempt from Stamp Duty

A parent company holding 100% of another seeks advice on the tax implications of a merger to unify business activities. The DGT analyses Corporate Tax, VAT, and Stamp Duty (ITPAJD).

In 6 key points

Lifecycle

2022-04-26PublishedPublished 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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