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V1286-17 ·29 May 2017 ·consulta-vinculante Medium impact
Tax

Fusion regime may apply if operation has valid economic reasons

The consultant asks whether a merger can benefit from the special tax regime. The DGT responds that it is possible if the requirements of the Law on Structural Modifications and the LIS are met, and if the operation is driven by valid economic reasons rather than mere tax advantages.

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2017-05-29PublishedPublished 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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