Skip to content
V3415-16 ·19 July 2016 ·consulta-vinculante Medium impact
Tax

Merger operation may qualify for special Corporate Tax regime if commercial and economic requirements are met

A query was raised regarding whether a merger operation can apply the special tax regime for European Companies. The DGT indicates that this must be carried out under the Structural Changes Act and comply with Article 76.1.c) of the Corporate Tax Act.

In 6 key points

Lifecycle

2016-07-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact