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V1624-15 26 May 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión impropia

Transfer of assets from a company to a foundation may qualify for the special merger regime under the CIT Act under certain conditions

A foundation intends to receive the assets of its commercial subsidiary through dissolution without liquidation. The DGT examines whether this operation, deemed equivalent to a merger, can apply the special regime of the Corporate Income Tax Act and its impact on other taxes.

The question raised

Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.

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