Skip to content
V0921-15 ·25 March 2015 ·consulta-vinculante Medium impact
Tax

A merger by absorption of a fully owned entity may qualify for IS special regime

A consulting company proposes an improper merger involving the absorption of an entity it fully owns. The DGT states that if the operation meets commercial law requirements, the special IS regime may apply provided there are valid economic grounds.

In 6 key points

Lifecycle

2015-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact