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V2804-14 ·17 October 2014 ·consulta-vinculante Medium impact
Tax

A foundation may qualify for the special merger regime if it transfers its assets to the controlling entity

A query was raised regarding whether the global transfer of assets from an instrumental foundation to its controlling entity can qualify for the special tax regime for mergers. The Directorate General for Taxes (DGT) ruled that this is possible, provided the operation is treated as an improper merger and all legal requirements are met.

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2014-10-17PublishedPublished 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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