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V1561-20 ·22 May 2020 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for special regime if driven by genuine economic reasons

A holding company queries whether its merger activities may apply the special tax regime. The DGT responds that eligibility is possible if the LIS and Structural Modifications Law requirements are met and the merger has genuine economic motives rather than purely fiscal benefits.

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2020-05-22PublishedPublished 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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