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V1481-23 ·31 May 2023 ·consulta-vinculante Medium impact
Tax

Mergers by absorption may qualify for special regime if LIS requirements are met and valid economic reasons exist

A query was raised regarding whether a merger by absorption, where the absorbing company is the sole shareholder of the absorbed company, can apply the special regime. The DGT indicates that if the operation complies with the Structural Changes Act and Article 76.1 of the LIS, said regime could apply provided its primary objective is not tax advantage.

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2023-05-31PublishedPublished 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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