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V2882-14 28 October 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión por absorción

Merger by absorption of a wholly-owned subsidiary may qualify for special Corporate Tax regime

A company has enquired whether the absorption of a wholly-owned subsidiary can benefit from the special tax regime for mergers. The DGT indicates that this may apply provided that commercial requirements are met and there are valid economic reasons.

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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