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V2936-19 23 October 2019 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión por absorción

A merger by absorption could qualify for the special Corporate Income Tax regime if commercial and economic requirements are met

A company inquired whether its proposed merger by absorption could apply the special Corporate Income Tax regime. The DGT indicates that, if the operation complies with commercial regulations and the requirements of the LIS, said regime could be applied, provided that its primary purpose is not fraud or tax advantage.

The question raised

Question raised: Possibility that the projected operation may qualify for the special tax regime regulated in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.

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