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V2620-22 ·21 December 2022 ·consulta-vinculante Medium impact
Tax

Absorption merger may qualify for special tax neutrality if valid economic reasons exist

An enterprise group asks whether the merger of four ophthalmology entities into one can apply the special merger regime and if the integration motives are valid. The DGT states that if the operation meets commercial and LIS requirements, it may qualify for this regime provided there are valid economic reasons and it is not a strategy to exploit negative taxable bases.

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2022-12-21PublishedPublished 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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