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V1480-22 ·21 June 2022 ·consulta-vinculante Medium impact
Tax

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

A holding company has enquired whether the absorption of two entities can benefit from the special merger regime under Corporate Income Tax. The DGT indicates that it must comply with the requirements of both the Structural Changes Act and the Corporate Income Tax Act, and must not have tax advantage as its primary purpose.

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2022-06-21PublishedPublished 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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