Skip to content
V2568-16 ·10 June 2016 ·consulta-vinculante Medium impact
Tax

Mergers of non-profit entities may qualify for special tax regimes for CIT, ITP/AJD and IIVTNU under certain conditions

A non-profit sports association has requested a ruling on the taxation of a merger by absorption with another cultural entity involving real estate. The DGT explains that the transaction may qualify for special exemption or non-taxation regimes, provided it meets the requirements of the Corporate Tax Act and is not intended for tax fraud.

In 6 key points

Lifecycle

2016-06-10PublishedPublished 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