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V2149-14 ·5 August 2014 ·consulta-vinculante Medium impact
Tax

Mergers of family businesses may qualify for special tax regime if valid economic reasons exist

A query was raised regarding whether the merger of two companies owned by a married couple can qualify for the special Corporate Income Tax regime and if their motives are considered valid. The Directorate General of Taxes (DGT) ruled that if the transaction meets commercial and tax requirements and aims to rationalise business activity, it may apply said regime.

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2014-08-05PublishedPublished 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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