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V0148-15 19 January 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · régimen fiscal especial

Special merger regime without share allocation may apply if there is a single common shareholder

A holding company enquired whether the merger of a wholly-owned subsidiary could qualify for the special tax regime. The DGT ruled that this is possible even in the absence of share allocation to the shareholder or a capital increase, provided that commercial requirements are met and valid economic reasons exist.

The question raised

Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII del Título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.

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