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V0421-26 ·26 February 2026 ·consulta-vinculante Medium impact
Tax

Fusion by absorption may qualify for fiscal neutrality if no fraud is involved

The inquiry asks whether a merger by absorption can benefit from the fiscal neutrality regime. The DGT responds that it is possible if the operation meets LIS requirements and does not have fraud or tax evasion as its primary objective.

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2026-02-26PublishedPublished 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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