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V2962-20 ·1 October 2020 ·consulta-vinculante Medium impact
Tax

Cross-border mergers and prior spin-offs may qualify for special CIT and VAT regimes under certain requirements

A Spanish company proposes a spin-off of its assets followed by a cross-border merger with a Dutch entity. The DGT examines whether these operations meet the requirements to apply the special regime for mergers in Corporate Income Tax (CIT) and the group of entities regime for VAT.

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Lifecycle

2020-10-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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