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V0503-25 ·27 March 2025 ·consulta-vinculante Low impact
Tax

Absorption merger may qualify for fiscal neutrality under LIS

A company asks whether an absorption merger to restructure its organisation and separate assets meets the special regime's requirements. The DGT responds that if commercial requirements are met and the objective is not fraud, the operation may qualify for fiscal neutrality.

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2025-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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