Skip to content
V2838-21 ·16 November 2021 ·consulta-vinculante Medium impact
Tax

Merger may qualify for special regime if commercial requirements are met and valid economic reasons exist

A query was raised regarding whether the absorption of one company by another may qualify for the special tax regime for mergers. The DGT indicates that it must comply with commercial regulations and Article 76.1 of the Corporate Income Tax Act, and that its primary purpose must not be to obtain a tax advantage.

In 6 key points

How it affects those involved

Companies planning mergers must ensure they meet both commercial law standards and specific tax requirements, demonstrating genuine economic substance to avoid being denied the special tax regime.

Lifecycle

2021-11-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact