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V3407-15 ·6 November 2015 ·consulta-vinculante Medium impact
Tax

Possibility of applying the special regime for mergers without share attribution in single-shareholder cases

A company has requested clarification on whether a merger between two entities wholly owned by the same shareholder can qualify for the special tax regime. The Directorate General for Taxes (DGT) has ruled that this is possible, provided that commercial requirements are met and the transaction is supported by valid economic reasons.

In 6 key points

How it affects those involved

This ruling provides legal certainty for corporate restructurings involving single-shareholder groups, allowing for tax-neutral mergers if economic substance is demonstrated.

Lifecycle

2015-11-06PublishedPublished 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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