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V0034-25 ·15 January 2025 ·consulta-vinculante Low impact
Tax

The merger by absorption operation could benefit from the tax neutrality regime if it meets the legal and commercial requirements

The DGT states that if the merger satisfies commercial and fiscal requirements, the fiscal neutrality regime may apply, provided the main objective is not tax fraud or evasion.

In 6 key points

How it affects those involved

The merger may benefit from fiscal neutrality if it meets commercial and fiscal criteria and does not aim at tax fraud or evasion.

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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