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V2094-20 ·23 June 2020 ·consulta-vinculante Medium impact
Tax

A merger may qualify for the special regime if it meets commercial requirements and has valid economic motives

A company inquired whether a merger of its subsidiaries could apply the special regime under the LIS and whether its motives were economic. The DGT states that it must comply with commercial law and Article 76.1.a) of the LIS, and must not have the primary objective of fraud or tax advantage.

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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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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