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V1106-15 ·10 April 2015 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for special regime if carried out under the Structural Changes Act and possess valid economic reasons

A query was raised regarding whether the merger of several dealership companies could apply the special tax regime for mergers. The DGT ruled that this is possible provided it complies with commercial regulations and the Corporate Income Tax Act, as long as the primary purpose of the operation is not tax fraud or tax advantage.

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2015-04-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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