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V3636-20 28 December 2020 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión

Requirements for accessing the special regime of mergers and non-monetary contributions of business activities

A company inquired whether a merger followed by a non-monetary contribution of a business activity could qualify for the special regime under the LIS. The DGT replied that this is possible provided the business activity constitutes an autonomous economic unit and the operation does not have the primary objective of tax fraud or evasion.

The question raised

Cuestión planteada Si la operación planteada puede acogerse al régimen especial previsto en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades, y si los motivos económicos aducidos se consideran válidos a estos efectos.

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