Skip to content
V0434-24 ·14 March 2024 ·consulta-vinculante Medium impact
FISCAL

Absorption merger may qualify for fiscal neutrality if meeting commercial and LIS requirements

The consultant asks whether an absorption merger can apply for the special regime of fiscal neutrality and if its motives are valid. The DGT responds that the operation may qualify for this regime if carried out under the commercial framework of Royal Decree-Law 5/2023 and meets the requirements of Article 76.1 of the LIS.

In 6 key points

Lifecycle

2024-03-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact