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V0032-25 ·15 January 2025 ·consulta-vinculante Low impact
Tax

Requirements for eligibility for the tax neutrality regime in merger operations

The DGT confirms that an absorption merger may benefit from fiscal neutrality if it meets legal requirements and is not intended for fraud. However, the extinguishment by confusion of a loan could generate taxable income in the absorbing company.

In 6 key points

How it affects those involved

Merger tax neutrality is possible under strict conditions, but loan extinguishment by confusion may trigger taxable income in the absorbing entity.

Lifecycle

2025-01-15PublishedPublished 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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