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V3108-15 15 October 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · régimen especial de fusiones

Losses in an absorbed company do not, in themselves, preclude the special merger regime

A query was raised regarding whether losses in an absorbed company prevent the application of the special tax regime for mergers. The DGT ruled that such losses do not invalidate the regime, provided the transaction is driven by valid economic reasons and is not primarily intended to exploit those tax losses.

The question raised

Cuestión planteada Si las pérdidas de la sociedad absorbida son un impedimento para que la operación de fusión planteada pueda acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.

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