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V1870-22 ·8 August 2022 ·consulta-vinculante Medium impact
Tax

A merger may qualify for the special regime if carried out for valid economic reasons and not for fraud purposes

A query is made as to whether the absorption of one entity by another may apply the special merger regime of the LIS. The DGT indicates that the transaction must comply with commercial and tax requirements and must not have tax advantage as its primary objective.

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2022-08-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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