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V2154-15 14 July 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión por absorción

The merger of a Danish entity by a Spanish entity may qualify for the special regime of the CIT if mercantile and economic requirements are met

A Spanish company inquires whether a merger by absorption of a Danish entity may apply the special regime of the CIT and whether its motives are valid. The DGT indicates that the operation may qualify for said regime if it meets the requirements of the CIT and Law 3/2009, validating the alleged economic motives.

The question raised

Question raised: Whether the proposed operation could qualify for the special tax regime regulated in Chapter VII of Title VII of the Corporate Income Tax Law. And whether the economic motives can be considered valid for the purposes of applying the aforementioned special regime.

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