Skip to content
V1848-17 ·13 July 2017 ·consulta-vinculante Medium impact
Tax

Merger of a Spanish SICAV by a Luxembourg entity may qualify for special Corporate Tax regime under certain conditions

A Spanish SICAV intends to merge by absorption with a Luxembourg SICAV. The Directorate General for Taxes (DGT) indicates that the transaction could qualify for the special merger regime if commercial and tax requirements are met, and that the efficiency and control motives presented may be considered valid economic reasons.

In 6 key points

Lifecycle

2017-07-13PublishedPublished 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