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V2215-14 ·8 August 2014 ·consulta-vinculante Medium impact
Tax

Mergers, splits and asset transfers may qualify for special IS regime under specific conditions

A financial entity asks whether a reorganisation involving the merger of a company and the transfer of a foreign subsidiary can apply the special IS regime. The DGT responds that it is possible if commercial and corporate law requirements and EU directive conditions are met, provided there are valid economic reasons.

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2014-08-08PublishedPublished 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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