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V0658-25 ·10 April 2025 ·consulta-vinculante Low impact
Tax

The merger by absorption of a wholly owned subsidiary may qualify for the tax neutrality regime if legal requirements are met

The tax authority confirms that the absorption operation qualifies for fiscal neutrality under Corporate Tax and is neither subject to nor exempt from VAT and AJD.

In 6 key points

How it affects those involved

The transaction benefits from fiscal neutrality, avoiding tax implications under Corporate Tax, VAT, and AJD.

Lifecycle

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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