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A multinational asks whether an absorption merger of a Spanish resident entity can apply to the special merger regime under Corporate Income Tax. The DGT states it is possible if the conditions of Royal Decree-Law 5/2023 and Article 76.1 of the Corporate Income Tax Law are met, provided it is not for tax fraud or evasion.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
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