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V0606-26 ·16 March 2026 ·consulta-vinculante Medium impact
Tax

Reverse merger may qualify for tax neutrality if legal requirements are met and fraud is not the objective

A company asks whether a reverse merger between a parent and its subsidiary can apply the tax neutrality regime. The DGT responds that it is possible as long as the requirements of the LIS are met and the primary objective is not fraud or tax evasion.

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2026-03-16PublishedPublished 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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