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V0988-15 ·27 March 2015 ·consulta-vinculante Medium impact
Tax

A fully owned subsidiary merger may qualify for special tax regime if valid economic reasons exist

A parent company queries whether the absorption merger of a fully owned subsidiary may apply for the special tax regime. The DGT confirms it is possible if the transaction meets commercial requirements and has valid economic objectives, not merely tax advantages.

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2015-03-27PublishedPublished 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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