Skip to content
V2553-20 ·28 July 2020 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for special tax regime if commercial requirements are met and valid economic reasons exist

A query was raised regarding whether a merger within a corporate group can apply the special regime under the Corporate Income Tax Act (LIS) and if valid economic reasons exist. The Directorate General for Taxes (DGT) indicates this is possible provided the requirements of the Structural Changes Act and the LIS are met, and the primary purpose is not merely tax-driven.

In 6 key points

Lifecycle

2020-07-28PublishedPublished 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