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V0015-25 ·7 January 2025 ·consulta-vinculante Low impact
Tax

Possibility of opting for the tax neutrality regime in reverse merger operations

A company inquired whether a reverse merger between an absorbing entity and an absorbed entity could qualify under the tax neutrality regime. The DGT responds that it is possible if the operation meets LIS requirements and does not have the primary objective of tax fraud or evasion.

In 6 key points

How it affects those involved

Companies considering reverse mergers may benefit from tax neutrality under specific conditions.

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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