Skip to content
V2140-14 ·4 August 2014 ·consulta-vinculante Medium impact
Tax

Possibility of applying special merger regime for deferring gain from transfer of permanent establishment

A Dutch entity plans to merge with its partner to transfer its Spanish subsidiary to the resulting entity. The DGT seeks clarification on whether the special merger regime applies and whether economic grounds are valid.

In 6 key points

Lifecycle

2014-08-04PublishedPublished 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