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V2152-14 5 August 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión por absorción

Potential application of the special regime for mergers and demergers subject to legal requirements and valid economic reasons

An entity inquired whether a series of operations involving mergers, exchange of securities, contribution of business lines, and financial partial demergers could qualify for the special regime of Corporate Income Tax. The DGT responds that this is possible provided that both commercial and tax regulations are met and the stated economic reasons are valid.

The question raised

Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a las operaciones planteadas. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.

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

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