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V0587-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

A absorption merger may qualify for tax neutrality if legal and commercial requirements are met

A multinational inquires whether a merger between two wholly-owned subsidiaries can apply the special tax neutrality regime. The DGT states that such a transaction may qualify if it meets commercial and Income Tax requirements, provided its main objective is not tax fraud or evasion.

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2024-04-09PublishedPublished 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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