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V1833-16 ·26 April 2016 ·consulta-vinculante Medium impact
Tax

Possibility of benefiting from special fusion regime under commercial and valid economic grounds

An administrator asks whether the fusion of six companies under its management can qualify for the special corporate tax regime. The DGT states that this is possible if the requirements of the Law on Structural Modifications and the LIS are met, provided it is not for fraud or tax advantage.

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2016-04-26PublishedPublished 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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