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V4488-16 ·18 October 2016 ·consulta-vinculante Medium impact
Tax

Mergers, splits, share exchanges and contributions may qualify for special corporate tax regime

A business group asks whether its restructuring plan (mergers, splits, share exchanges and contributions) can apply to the special corporate tax regime. The DGT responds that it is possible as long as the operations are carried out in a commercial context and meet the requirements of the LIS.

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2016-10-18PublishedPublished 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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