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V3022-20 6 October 2020 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión por absorción

Possibility of applying the special merger regime for cross-border transactions under specific conditions

A consultancy firm proposes an absorption merger where the absorbing entity is Italian and assets in Spain are affected by a permanent establishment. The DGT indicates that the operation may qualify for the special merger regime under Legislative Decree 3/2009 if it meets the required conditions and has valid economic motives, while also assessing the existence of a permanent establishment and exemption from VAT and ITPAJD.

The question raised

Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.

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