Skip to content
V4870-16 ·11 November 2016 ·consulta-vinculante Medium impact
Tax

Merger could qualify for special tax regime under Law 3/2009 with valid economic reasons

A family group asks whether a merger operation can apply for the special corporate tax regime. The DGT responds that if the operation meets commercial requirements and has valid economic reasons, it may qualify for the regime and its tax benefits.

In 6 key points

How it affects those involved

A merger may benefit from a special tax regime if it meets commercial requirements and has valid economic justification.

Lifecycle

2016-11-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact