Skip to content
V2176-14 ·6 August 2014 ·consulta-vinculante Medium impact
Tax

Merger may qualify for special regime if commercial requirements are met and valid economic reasons exist

A query was raised regarding whether a merger by absorption can benefit from the special tax regime for European Companies. The DGT indicates that to qualify, the operation must comply with commercial regulations and its primary purpose must not be to obtain a tax advantage.

In 6 key points

How it affects those involved

This ruling clarifies the requirements for companies seeking to apply special tax regimes during restructuring, emphasizing that commercial substance must prevail over tax planning.

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