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V0056-25 ·3 February 2025 ·consulta-vinculante Low impact
Tax

Merger by absorption may qualify for the tax neutrality regime if it complies with the requirements of the LIS and commercial regulations

A consultancy company proposes an absorption merger involving one of its entities, followed by a non-cash contribution of real estate. The DGT evaluates whether these transactions qualify for corporate tax neutrality.

In 6 key points

How it affects those involved

The assessment may influence the tax treatment of corporate restructuring involving mergers and non-cash asset contributions, potentially affecting the tax position of the involved companies.

Lifecycle

2025-02-03PublishedPublished 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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