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V5188-16 ·30 November 2016 ·consulta-vinculante Medium impact
Tax

Corporate reorganisations may qualify for special tax regime if formal requirements are met and valid economic reasons exist

The applicant asks whether a contribution of a business line and a reverse merger can qualify for the special Corporate Tax regime. The DGT indicates that a contribution requires the assets to constitute an autonomous economic unit, and that a merger must be driven by valid economic reasons rather than mere tax advantages.

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2016-11-30PublishedPublished 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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