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V0013-25 ·7 January 2025 ·consulta-vinculante Low impact
Tax

Possibility of opting for the tax neutrality regime in reverse mergers subject to compliance with requirements

The DGT confirms that an inverse merger may qualify for the special merger regime under LIS if it meets the conditions of Article 76.1 and does not aim primarily at tax fraud or evasion.

In 6 key points

How it affects those involved

Companies with shared ownership structures may benefit from the special merger regime under LIS, provided the merger meets specific criteria and is not primarily designed to evade taxes.

Lifecycle

2025-01-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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