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V2082-20 ·23 June 2020 ·consulta-vinculante Medium impact
Tax

Merger by absorption may qualify for special regime if it complies with commercial law and has valid economic reasons

A real estate company has enquired whether its merger by absorption with another entity within the same family group can apply the special Corporate Tax regime. The DGT indicates that it must comply with commercial regulations and Article 76.1 of the LIS, and must not have fraud or tax advantage as its primary purpose.

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2020-06-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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