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V3207-21 ·23 December 2021 ·consulta-vinculante Medium impact
Tax

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

A company enquired whether a merger by absorption of a subsidiary, intended to simplify its structure and optimise management, could qualify for the special Corporate Income Tax regime. The DGT indicates that, provided the requirements of the Structural Changes Act and Article 76.1 of the Corporate Income Tax Act are met, the operation may qualify for said regime as long as valid economic reasons exist.

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2021-12-23PublishedPublished 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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