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V2782-23 ·11 October 2023 ·consulta-vinculante Medium impact
Tax

Merger of a commercial company by a religious entity may qualify for tax neutrality

A religious entity that is the sole shareholder of a real estate rental company has enquired whether it can carry out a merger by absorption under the tax neutrality regime. The Directorate General for Taxes (DGT) has ruled that this is possible provided the requirements for dissolution without liquidation are met and valid economic reasons exist.

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2023-10-11PublishedPublished 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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