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V0459-25 ·25 March 2025 ·consulta-vinculante Low impact
Tax

Possibility of applying the tax neutrality regime in merger operations subject to compliance with the requirements of the LIS

The DGT states that if the operation meets commercial requirements and Article 76.1 of the LIS, the neutral tax regime may apply.

In 6 key points

How it affects those involved

The transaction could enable tax neutrality, simplifying the fiscal treatment of property leasing activities through corporate absorption.

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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