Skip to content
V1835-18 ·22 June 2018 ·consulta-vinculante Medium impact
Tax

Reasons for rationalization and generational succession may be considered valid economic motives for the special merger regime

A query is made as to whether the objectives of a business reorganization constitute valid economic motives for applying the special merger regime. The DGT determines that the rationalization of activities, cost reduction, and generational succession are valid motives.

In 6 key points

Lifecycle

2018-06-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact