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V3601-20 ·17 December 2020 ·consulta-vinculante Medium impact
Tax

A merger by absorption may qualify for the special restructuring regime if it has valid economic reasons

A query is made as to whether a merger by absorption between a real estate investment company and another entity may apply the special restructuring regime. The DGT indicates that this is possible if the transaction meets commercial and tax requirements and does not have tax advantage as its primary purpose.

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2020-12-17PublishedPublished 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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