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V0932-24 ·25 April 2024 ·consulta-vinculante Medium impact
Tax

Company mergers may qualify for tax neutrality if based on valid economic reasons

A query was raised regarding whether a merger operation, in which an entity absorbs others that are wholly owned, can apply the special tax neutrality regime. The Directorate General for Taxes (DGT) indicates that if the operation meets commercial and Corporate Tax requirements, and its primary purpose is not tax advantage, said regime may be applied.

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2024-04-25PublishedPublished 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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