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V1378-07 ·26 June 2007 ·consulta-vinculante Medium impact
Tax

Fusion regime and tax neutrality possible with valid economic reasons

A company inquired whether a merger between its subsidiaries could qualify for the special tax regime and whether the resulting capital gains would enjoy tax neutrality. The DGT responds that this is possible if the merger meets commercial requirements and has genuine economic objectives, not merely fiscal ones.

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2007-06-26PublishedPublished 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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