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V0455-25 ·25 March 2025 ·consulta-vinculante Low impact
Tax

Reverse mergers may qualify for the tax neutrality regime if they meet the requirements of the LIS

The DGT confirms that a reverse merger absorption by a holding company, if meeting commercial and LIS requirements, benefits from fiscal neutrality.

In 6 key points

How it affects those involved

Fiscal neutrality applies to reverse mergers meeting commercial and LIS conditions, avoiding taxable income.

Lifecycle

2025-03-25PublishedPublished 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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