Skip to content
V1866-15 ·15 June 2015 ·consulta-vinculante Medium impact
Tax

Corporate restructurings may qualify for special regime if valid economic reasons exist and business line requirements are met

A consulting company proposes a series of demergers, contributions, and share exchanges to reorganise its international structure. The DGT analyses whether these operations meet the requirements of the special regime for mergers and demergers, and whether the reasons for the restructuring are economically valid.

In 6 key points

Lifecycle

2015-06-15PublishedPublished 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