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V0019-25 ·9 January 2025 ·consulta-vinculante Low impact
Tax

Possibility of opting for the tax neutrality regime in reverse mergers under legal requirements

The DGT states that a reverse merger carried out in the commercial sector and meeting the conditions of Article 76.1 of the LIS may benefit from the special neutrality regime.

In 6 key points

How it affects those involved

A reverse merger may qualify for fiscal neutrality if it meets the conditions set out in Article 76.1 of the LIS.

Lifecycle

2025-01-09PublishedPublished 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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