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V1624-15 ·26 May 2015 ·consulta-vinculante Medium impact
Tax

Transfer of assets from a company to a foundation may qualify for the special merger regime under the CIT Act under certain conditions

A foundation intends to receive the assets of its commercial subsidiary through dissolution without liquidation. The DGT examines whether this operation, deemed equivalent to a merger, can apply the special regime of the Corporate Income Tax Act and its impact on other taxes.

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2015-05-26PublishedPublished 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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