Skip to content
V1323-18 ·22 May 2018 ·consulta-vinculante Medium impact
Tax

Absorption merger may qualify for special IS and ITP/AJD regime if valid economic reasons exist

The DGT confirms that a merger under structural reform law, aimed at business reorganisation or rationalisation, may apply the special tax regime.

In 6 key points

How it affects those involved

Merger operations under structural reform law may benefit from a special tax regime if driven by valid economic objectives.

Lifecycle

2018-05-22PublishedPublished 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