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V2741-14 13 October 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · régimen fiscal especial

Mergers may qualify for special tax regime if commercial requirements and valid economic reasons are met

An ophthalmology services entity has enquired whether its operation can qualify for the special tax regime for mergers. The DGT indicates that it must comply with commercial regulations and must not have fraud or tax advantage as its primary objective.

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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