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V0877-26 ·22 April 2026 ·consulta-vinculante Medium impact
Tax

Possibility of applying fiscal neutrality regime in absorption mergers where no fraud exists

A company taxed under common law seeks to absorb a company taxed under regional law. The DGT examines whether the transaction qualifies for the fiscal neutrality regime under the LIS and whether the economic motives are valid.

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2026-04-22PublishedPublished 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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