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V2981-14 ·4 November 2014 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether a merger operation can apply the special tax regime for European Companies. The Directorate General for Taxes (DGT) indicates that this is possible provided the requirements of the Structural Changes Act and the Corporate Income Tax Law (TRLIS) are met, and the operation is supported by valid economic reasons.

In 6 key points

How it affects those involved

This ruling provides legal certainty for cross-border restructurings involving European Companies, confirming that tax benefits are available if the transaction is not driven solely by tax advantages.

Lifecycle

2014-11-04PublishedPublished 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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