Skip to content
V2508-23 ·18 September 2023 ·consulta-vinculante Medium impact
FISCAL

Absorption merger may qualify for special tax regime

A multinational asks whether an absorption merger of a Spanish resident entity can apply to the special merger regime under Corporate Income Tax. The DGT states it is possible if the conditions of Royal Decree-Law 5/2023 and Article 76.1 of the Corporate Income Tax Law are met, provided it is not for tax fraud or evasion.

In 6 key points

Lifecycle

2023-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact