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V1757-20 ·3 June 2020 ·consulta-vinculante Medium impact
Tax

Merger by absorption may qualify for special Corporate Tax regime if commercial requirements and valid economic reasons are met

A company sought clarification on whether its proposed merger by absorption could qualify for the special Corporate Tax regime and if it possessed valid economic reasons. The DGT indicates that this regime may apply if the requirements of the Corporate Tax Act and the Structural Changes Act are met, provided the primary purpose is not tax fraud or evasion.

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2020-06-03PublishedPublished 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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