Skip to content
V2045-19 ·7 August 2019 ·consulta-vinculante Medium impact
Tax

Merger could qualify for special regime under Law 3/2009 with valid economic reasons

The DGT states that a merger may apply for the special regime of European companies if it complies with Law 3/2009 and the LIS, provided it is not for tax fraud or evasion.

In 6 key points

Lifecycle

2019-08-07PublishedPublished 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