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V2571-16 ·10 June 2016 ·consulta-vinculante Medium impact
Tax

A merger may qualify for special tax regime if it meets commercial requirements and has valid economic motives

A company asks whether a merger can apply to the special tax regime under the Corporate Income Tax Law. The DGT responds that it is possible if commercial requirements and Article 76.1.a) of the Corporate Income Tax Law are met, provided the main objective is not fraud or tax advantage.

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2016-06-10PublishedPublished 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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