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V2336-20 ·8 July 2020 ·consulta-vinculante Medium impact
Tax

A merger could qualify for special regime under structural reform law with valid economic grounds

The consultant asks whether a proposed merger can apply for the special merger regime and whether valid economic grounds exist. The DGT states that if the operation complies with the Structural Reform Law and Article 76.1.a) of the LIS, it may qualify for such regime, provided its main objective is not fiscal advantage.

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2020-07-08PublishedPublished 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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