Skip to content
V1641-20 ·27 May 2020 ·consulta-vinculante Medium impact
Tax

Merger may qualify for special regime if carried out for valid economic reasons and complies with CIT

The taxpayer asks whether a merger between two companies within their group can apply the special Corporate Income Tax regime. The DGT indicates that this is possible provided the transaction meets commercial and tax requirements, and is aimed at economic restructuring rather than mere tax advantage.

In 6 key points

Lifecycle

2020-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact