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V1010-15 ·27 March 2015 ·consulta-vinculante Medium impact
Tax

Merger of companies within a tax group without special regime may generate positive or negative income

A query was made regarding the tax consequences of a merger involving companies (X, A, and B) that are part of a tax consolidation group. The DGT explains how the dissolution of the group and the transfer of shares affect the tax value and the taxable base of the entities involved.

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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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