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V3608-20 ·17 December 2020 ·consulta-vinculante Medium impact
Tax

A merger by absorption may qualify for the special regime if it complies with commercial law and has valid economic reasons

A company inquires whether its proposed merger by absorption with another entity within the same family group may apply the special regime of Corporate Income Tax. The DGT indicates that it must comply with commercial regulations and Article 76.1 of the LIS, and must 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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