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V1765-15 3 June 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación de rama de actividad

Requirements for eligibility for the special regime for mergers, demergers, asset contributions, and exchange of securities

A query is made as to whether various operations involving the contribution of a business line, exchange of securities, and financial demerger may qualify for the special regime of the Corporate Income Tax Act. The DGT responds that this is possible provided that the technical requirements for each figure are met and the primary purpose of the operation is not tax fraud or tax advantage.

The question raised

Question posed: Whether the described operations may qualify for the special tax regime under Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27.

Apply this to a real case

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

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