Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
An investment fund management company has enquired whether the merger of several investment funds may qualify for the special Corporate Income Tax regime and if its underlying motives are considered economic. The Directorate General for Taxes (DGT) responds that, provided the requirements of Article 76.1 of the Corporate Income Tax Act are met and valid economic reasons exist, such a regime may be applied.
Question raised 1. Whether the aforementioned operations may qualify for the special tax regime under Chapter VII of Title VII of the Corporate Income Tax Act (LIS) and whether the reasons set forth may be considered valid economic grounds for the purposes of Article 89.2 of the LIS.
Las operaciones de fusión entre IIC pueden acogerse al régimen especial de la LIS si se realizan en el ámbito mercantil y cumplen el artículo 76.1. Los motivos de reestructuración, eficiencia en gobierno corporativo, diversificación y ahorro de costes se consideran motivos económicos válidos según el artículo 89.2. En estas operaciones, los socios residentes en España no integrarán rentas en su base imponible y valorarán los valores recibidos por su valor fiscal. Respecto al ITPAJD, estas operaciones de reestructuración no están sujetas a la modalidad de operaciones societarias y están exentas de transmisiones onerosas y actos jurídicos documentados.
What is published here, applied to a company or a specific case. The first meeting is free.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two: a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back, with no hold queues and no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.