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V2061-14 ·28 July 2014 ·consulta-vinculante Medium impact
Tax

Absorption merger of a fully owned company may qualify for special tax regime

A company wishes to acquire 100% of another to absorb it and simplify its property leasing structure. The DGT examines whether the transaction meets the requirements of the special merger regime and its treatment under other taxes.

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2014-07-28PublishedPublished 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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