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V1746-16 ·20 April 2016 ·consulta-vinculante Medium impact
Tax

Merger of wholly-owned subsidiaries may qualify for special regime if valid economic reasons exist

A consulting company inquired whether a merger by absorption of a wholly-owned entity could apply the special tax regime. The DGT ruled that this is possible provided the transaction meets commercial requirements and is driven by valid economic reasons beyond mere tax advantages.

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2016-04-20PublishedPublished 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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