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V1343-17 ·1 June 2017 ·consulta-vinculante Medium impact
Tax

Merger could qualify for special regime if driven by valid economic reasons and not fiscal advantage

A company inquired whether a merger met the requirements to apply for the special regime under Corporate Tax Law. The DGT states that if the merger complies with commercial law and has valid economic reasons, it may qualify for such regime.

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2017-06-01PublishedPublished 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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