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V0233-26 ·5 February 2026 ·consulta-vinculante Medium impact
Tax

Neutral tax regime possible in absorption merger if no fraud

The consultation examines whether an absorption merger between two entities by a third party may qualify for the neutral tax regime. The DGT responds that this is possible as long as the operation meets LIS requirements and does not have fraud or tax evasion as its primary objective.

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2026-02-05PublishedPublished 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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