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V0548-26 ·10 March 2026 ·consulta-vinculante Medium impact
Tax

Fusion of companies may qualify for fiscal neutrality if LIS and RDL 5/2023 requirements are met

The DGT confirms that a merger between two companies held by the same shareholders may be treated as tax-neutral if it meets the conditions in Chapter VII of Title VII of the LIS and the objective is not fraud.

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2026-03-10PublishedPublished 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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