Skip to content
V2170-14 ·6 August 2014 ·consulta-vinculante Medium impact
Tax

Special merger regime applicable if operation meets commercial requirements and has valid economic reasons

A company has requested clarification on whether its merger by absorption can qualify for the special tax regime for European companies. The Directorate General for Taxes (DGT) has ruled that this is possible provided that commercial regulations and Article 83.1 of the Corporate Income Tax Law are met, and that the operation is not conducted for the purpose of tax fraud or evasion.

In 6 key points

Lifecycle

2014-08-06PublishedPublished 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