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V2176-14 6 August 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión por absorción

Merger may qualify for special regime if commercial requirements are met and valid economic reasons exist

A query was raised regarding whether a merger by absorption can benefit from the special tax regime for European Companies. The DGT indicates that to qualify, the operation must comply with commercial regulations and its primary purpose must not be to obtain a tax advantage.

The question raised

Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.

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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