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V3350-14 18 December 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · escisión parcial financiera

Requirements for applying the special tax regime for mergers, demergers, contributions, and share exchanges

An entity has requested clarification on whether a series of demerger, merger, contribution of shares, and share exchange operations may qualify for the special tax regime under the TRLIS. The DGT has ruled that this is possible provided that all legal requirements are met and the primary purpose of the operation is not to obtain a tax advantage.

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, y cuál sería el tratamiento contable de las operaciones proyectadas.

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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