Skip to content
V2521-23 ·19 September 2023 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for special tax regime if they comply with Structural Changes Act and CIT

A query was raised regarding whether the absorption of one entity by another may qualify for the special tax regime for mergers. The DGT indicates that it must meet the requirements of Law 3/2009 and Article 76.1(a) of the Corporate Income Tax Act (LIS), provided its primary purpose is not tax fraud or evasion.

In 6 key points

Lifecycle

2023-09-19PublishedPublished 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