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V1060-16 ·16 March 2016 ·consulta-vinculante Medium impact
Tax

A merger could qualify for special regime if it meets LIS requirements and has valid economic motives

The consultant asks whether their restructuring operation can apply the special merger regime. The DGT states that such a regime may apply if the operation complies with the Law on Structural Modifications and LIS requirements, provided it does not have fraud or tax advantage as its primary objective.

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2016-03-16PublishedPublished 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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