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V2009-19 ·1 August 2019 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for special Corporate Tax regime and be exempt from VAT if economic motives and autonomous economic unit requirements are met

A company has proposed a merger to concentrate its real estate activity and simplify its family structure. The DGT indicates that the operation may qualify for the special Corporate Tax regime if it meets commercial and economic requirements, and will not be subject to VAT if the transfer constitutes an autonomous economic unit.

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2019-08-01PublishedPublished 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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