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V3127-14 19 November 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · canje de valores

Special regime for mergers, exchanges and contributions applicable if TRLIS requirements and valid economic reasons are met

A consulting entity has enquired whether various securities exchanges, non-monetary contributions, and mergers may qualify for the special tax regime under Corporate Income Tax. The DGT has ruled that this is possible provided the legal requirements for each transaction are satisfied and valid economic reasons exist beyond mere tax advantages.

The question raised

Cuestión planteada Si las operaciones descritas pueden 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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