Skip to content
Back to index
V0623-14 7 March 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · régimen especial de fusión

Possibility of applying special merger regime and fiscal consolidation in cross-border mergers with valid economic motives

A company inquired whether a merger by absorption of a Spanish company by an Italian one could benefit from the special merger regime and maintain fiscal consolidation. The DGT confirms this is possible if the transaction meets commercial and fiscal requirements and if the motives are economic rather than purely fiscal.

The question raised

Application to mergers by absorption of the special regime under Chapter VIII of Title VII of the consolidated text of the Corporate Income Tax Law.

Free assessment and quote