Skip to content
V2260-14 ·3 September 2014 ·consulta-vinculante Medium impact
Tax

Fusion regime may apply if economically valid reasons exist

A company asks whether a merger between several entities can benefit from the special tax regime and whether its motives are economically sound. The DGT responds that if the merger meets commercial and fiscal requirements and is driven by restructuring or rationalisation rather than fraud, the special regime may apply.

In 6 key points

Lifecycle

2014-09-03PublishedPublished 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