Skip to content
V1041-16 ·15 March 2016 ·consulta-vinculante Medium impact
Tax

Mergers of collective investment schemes may qualify for special Corporate Tax regime if valid economic reasons exist

A query was raised regarding whether the merger of two open-ended collective investment schemes (IIC) can apply the special merger regime under the Corporate Tax Act. The Directorate General for Tax (DGT) indicates that this is possible provided the requirements of Article 76.1 of the Corporate Tax Act are met and the primary purpose of the transaction is not tax fraud or evasion.

In 6 key points

Lifecycle

2016-03-15PublishedPublished 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