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V3161-17 ·11 December 2017 ·consulta-vinculante Medium impact
Tax

Absorption merger may qualify for special regime if driven by valid economic reasons

A consulting company asks whether a three-company absorption merger can apply to the LIS special regime and if valid economic grounds exist. The DGT responds that such a merger may qualify if it meets commercial requirements and Article 76.1 of the LIS, and is carried out for restructuring or rationalisation purposes.

In 6 key points

How it affects those involved

Merger operations may benefit from the special regime under the LIS if they are based on legitimate economic grounds and meet specific commercial criteria.

Lifecycle

2017-12-11PublishedPublished 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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