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A sheet metal and painting company asks whether the absorption of a family business with real estate can apply for the merger special regime. The DGT states it is possible if commercial requirements are met and the operation is not primarily aimed at fraud or tax advantage.
Question posed: Whether the described transaction may qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
If the transaction is carried out within a commercial scope in accordance with Law 3/2009 and complies with Article 76.1 of the LIS, it could qualify for the special regime. Resident partners in Spain shall not include the income from the attribution of values in their tax base, and these shall maintain their tax value. However, the regime shall not apply if the primary objective is tax fraud or evasion, or if there are no valid economic reasons such as the restructuring or rationalization of activities.
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