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V2942-19 ·23 October 2019 ·consulta-vinculante Medium impact
Tax

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

A consulting company has enquired whether eliminating a subsidiary and reducing administrative costs constitute valid economic reasons for applying the special merger regime. The DGT indicates that if the operation meets commercial and tax requirements, such reasons could be valid, although this will depend on the verification of the facts.

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2019-10-23PublishedPublished 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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