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V3387-16 ·18 July 2016 ·consulta-vinculante Medium impact
Tax

Company merger may qualify for special Corporate Tax regime if commercial and economic requirements are met

A query was raised regarding whether a merger between two companies under the same ownership can apply the special Corporate Tax regime. The DGT indicates that, provided it complies with commercial regulations and the requirements of Article 76.1.a) of the LIS, it may qualify, provided its primary purpose is not fraud or tax advantage.

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2016-07-18PublishedPublished 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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