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Whether an entity owning 100% of another company can apply the special Corporate Tax regime to a merger by absorption of its subsidiary. The DGT rules that this is possible provided the transaction complies with commercial law and has valid economic motives beyond tax advantages.
Question posed: Whether the described operation can benefit from the special tax regime of Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27.
The operation may benefit from the special regime of Chapter VII of Title VII of the LIS provided that it meets the merger requirements established in commercial law. Partners resident in Spain shall not include in their tax base the income from the attribution of values, and these shall be valued at their tax value. The regime shall not apply if the primary objective is tax fraud or evasion, or if there are no valid economic reasons such as the restructuring or rationalization of activities.
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