Skip to content
V0480-26 ·2 March 2026 ·consulta-vinculante Medium impact
Tax

Absorption merger of a fully owned company may qualify for fiscal neutrality

The DGT confirms that an absorption merger of a fully owned company may apply the fiscal neutrality regime under Royal Decree-Law 5/2023, provided it meets LIS requirements and is not used for tax fraud or evasion.

In 6 key points

Lifecycle

2026-03-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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