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V1772-23 ·20 June 2023 ·consulta-vinculante Medium impact
Tax

Special merger and division regime requires legal compliance and activity branches

A family group seeks advice on whether a complex reorganisation of their real estate and hotel businesses can qualify for the special corporate tax regime. The DGT examines a share swap, a absorption merger, and two full divisions, subject to legal and commercial requirements.

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2023-06-20PublishedPublished 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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