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V1082-22 ·17 May 2022 ·consulta-vinculante Medium impact
Tax

Absorption merger may qualify for special tax regime and be exempt from VAT and ITP/AJD

A family group asks whether a real estate entity's absorption merger into another can apply to the special corporate tax regime and if the stated economic reasons are valid. The DGT states that if commercial and fiscal requirements are met, the transaction may qualify for the special regime and be exempt from VAT and ITP/AJD under corporate operations.

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2022-05-17PublishedPublished 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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