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V2557-14 ·30 September 2014 ·consulta-vinculante Medium impact
Tax

UTEs may qualify for special merger or share exchange regime if meeting commercial and economic requirements

A UTE inquires whether the transfer of its assets or shares may be classified as a merger or non-cash contribution. The DGT determines that the application of the special regime depends on the commercial nature of the operation and the existence of valid economic motives.

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2014-09-30PublishedPublished 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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