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V0355-25 ·19 March 2025 ·consulta-vinculante Medium impact
Tax

Fusion by absorption may qualify for tax neutrality if valid economic reasons exist

A company asks whether a absorption merger can benefit from the special merger regime under Corporate Tax Law. The DGT responds that it is possible as long as the operation meets LIS requirements and does not aim primarily at tax fraud or evasion.

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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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