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V0659-25 ·10 April 2025 ·consulta-vinculante Low impact
Tax

Absorption merger may qualify for tax neutrality regime

The DGT confirms that an absorption merger may benefit from the special tax neutrality regime if it meets commercial requirements and Article 76.1 of the LIS, provided its main objective is not tax fraud or evasion.

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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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