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V2756-14 ·14 October 2014 ·consulta-vinculante Medium impact
Tax

The special tax regime for mergers without allocation of shares may be applied if there is a sole shareholder

A company inquires whether a merger between two companies wholly owned by the same shareholder may qualify for the special tax regime. The DGT responds that it is possible if commercial requirements are met and the operation has valid economic reasons.

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2014-10-14PublishedPublished 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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