Skip to content
V0081-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Reverse merger may qualify for fiscal neutrality if it meets LIS requirements

The DGT confirms that a reverse merger between an absorbing and a fully owned absorbed company may apply the fiscal neutrality regime if it fulfils the conditions in article 76.1 of the LIS and is driven by valid economic reasons.

In 6 key points

Lifecycle

2024-02-15PublishedPublished 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