Skip to content
Back to index
V3874-15 3 December 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · régimen especial de fusión

The special merger regime may be applied if the transaction meets commercial requirements and has valid economic reasons

A company inquires whether a merger transaction between two real estate entities may qualify for the special regime under the Corporate Income Tax Act. The DGT responds that it is possible if commercial and tax requirements are met, and if the transaction responds to valid economic reasons and not to a merely tax-driven purpose.

The question raised

Question posed: Whether the described transaction may qualify for the special tax regime under Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact