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V0617-26 ·17 March 2026 ·consulta-vinculante Medium impact
Tax

Reverse merger may qualify for fiscal neutrality if commercial requirements are met

A consulting entity asks whether a reverse merger between its absorbing and absorbed company may apply the fiscal neutrality regime (FEAC). The DGT responds that if the operation is carried out in a commercial context and meets the requirements of Article 76.1 of the LIS, it could qualify for such regime.

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2026-03-17PublishedPublished 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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