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V3640-20 ·28 December 2020 ·consulta-vinculante Medium impact
Tax

Mergers by absorption may qualify for special tax regime if they comply with structural modification laws and have valid economic reasons

A query was raised regarding whether a merger by absorption can apply the special Corporate Tax regime and what constitutes valid economic reasons. The DGT indicates that the operation may qualify if carried out under Law 3/2009 and complies with Article 76.1 of the Corporate Tax Act (LIS), provided that the stated economic reasons are genuine.

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2020-12-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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