Skip to content
V0049-25 ·22 January 2025 ·consulta-vinculante Low impact
Tax

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

The DGT confirms that a reverse merger may apply to the fiscal neutrality regime if it meets commercial requirements and does not aim primarily at tax fraud or evasion.

In 6 key points

How it affects those involved

Companies considering a reverse merger to simplify their structure and centralize subsidies may benefit from the fiscal neutrality regime, provided the operation meets commercial criteria and has legitimate economic motives.

Lifecycle

2025-01-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact