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V0352-25 ·19 March 2025 ·consulta-vinculante Medium impact
Tax

Absorption merger may qualify for tax neutrality regime

A consulting entity asks whether its absorption merger can apply to the special tax neutrality regime. The DGT responds that if the operation meets the commercial scope and the requirements of article 76.1 of the LIS, it may qualify for such regime.

In 6 key points

How it affects those involved

Merger transactions may benefit from a special tax neutrality regime if specific commercial and legal conditions are met.

Lifecycle

2025-03-19PublishedPublished 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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