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V0327-25 ·18 March 2025 ·consulta-vinculante Medium impact
Tax

Absorption merger may qualify for tax neutrality if legal requirements are met

A holding company plans to absorb two real estate companies to simplify its structure. The DGT states that the transaction may apply to the special merger regime if carried out in the commercial sector and does not aim primarily at tax fraud or evasion.

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2025-03-18PublishedPublished 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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