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V0550-26 ·10 March 2026 ·consulta-vinculante Medium impact
Tax

Fusion tax neutrality possible if legal requirements met and fraud not intended

The query asks whether a merger between two companies held by the same shareholders may qualify for tax neutrality. The DGT responds that it is possible if the requirements of the LIS are met and the transaction does not have fraud or tax evasion as its primary objective.

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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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