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V3839-15 ·2 December 2015 ·consulta-vinculante Medium impact
Tax

Holding company mergers may qualify for special regime if valid economic reasons exist

A query was raised regarding whether a merger of holding companies intended to centralise management and optimise resources can qualify for the special merger regime. The Directorate General for Taxes (DGT) ruled that if the transaction is driven by valid economic reasons and is not primarily aimed at fraud or tax evasion, it may qualify for said regime.

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2015-12-02PublishedPublished 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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