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V2152-15 ·14 July 2015 ·consulta-vinculante Medium impact
Tax

Special merger regime applicable if operation has valid economic reasons

A company inquired whether its operation could benefit from the special tax regime for mergers. The DGT confirms it is possible if commercial and fiscal regulations are met, and if the operation has valid economic reasons rather than solely fiscal objectives.

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2015-07-14PublishedPublished 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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