Skip to content
Back to index
V1663-20 28 May 2020 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión por absorción

Merger may qualify for special regime if driven by valid economic reasons rather than tax advantages

A company has requested a ruling on whether its merger by absorption meets the requirements for the special tax regime. The DGT indicates that the transaction must be carried out under the Structural Changes Act and comply with Article 76.1 of the Corporate Income Tax Act, ensuring that the primary objective is not tax advantage.

The question raised

Cuestión planteada Si la operación de fusión descrita reúne los requisitos exigidos para la aplicación del régimen fiscal especial regulado en el Capítulo VII del Título VII de la LIS.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact