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V0492-26 ·3 March 2026 ·consulta-vinculante Medium impact
Tax

Fusion by absorption may qualify for fiscal neutrality if valid economic reasons exist

A real estate company asks whether it can absorb another company within the same family group to simplify its structure and reduce costs. The DGT responds that the operation may qualify for the special regime of fiscal neutrality under the LIS, provided it meets commercial requirements and does not have the primary objective of fraud.

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

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