Skip to content
V3131-14 ·19 November 2014 ·consulta-vinculante Medium impact
Tax

Mergers of real estate companies may qualify for special Corporate Tax regime if valid economic reasons exist

A family group has enquired whether the merger of its real estate companies can benefit from the special Corporate Tax regime and how it is treated for VAT and Transfer Tax (ITPAJD). The DGT has determined that reasons based on centralisation and efficiency constitute valid economic grounds for Corporate Tax purposes, although VAT treatment will depend on whether an autonomous economic unit is being transferred.

In 6 key points

How it affects those involved

Companies undergoing restructuring must demonstrate valid economic motives to access tax benefits and carefully assess the transfer of economic units to determine VAT implications.

Lifecycle

2014-11-19PublishedPublished 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