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V0652-25 ·10 April 2025 ·consulta-vinculante Low impact
Tax

Absorption merger may qualify for LIS tax neutrality regime

A real estate promotion company asks whether its absorption merger can benefit from the special tax neutrality regime. The DGT responds that the operation may qualify if LIS requirements are met and the primary objective is not fraud.

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2025-04-10PublishedPublished 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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