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V3279-20 ·4 November 2020 ·consulta-vinculante Medium impact
Tax

A absorption merger may qualify for special regime if commercial and economic requirements are met

Societies A and B inquire whether their absorption merger may apply to the special regime under the LIS based on valid economic grounds. The DGT states that such application is possible if commercial rules and Article 76.1 of the LIS are met, provided the merger is not primarily aimed at fraud or tax advantage.

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2020-11-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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