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V1766-19 ·10 July 2019 ·consulta-vinculante Medium impact
Tax

Merger may qualify for special Corporation Tax regime if carried out for valid economic reasons

A parent company has enquired whether the merger of its subsidiaries can benefit from the special Corporation Tax merger regime. The DGT indicates that this is possible provided the transaction meets legal requirements and is conducted for valid economic reasons rather than purely for tax purposes.

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2019-07-10PublishedPublished 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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