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V0925-24 ·25 April 2024 ·consulta-vinculante Medium impact
Tax

Assets received in a merger under the tax neutrality regime maintain their value and seniority

The DGT states that if the absorption merger meets commercial and LIS requirements, the fiscal neutrality regime applies, preserving the assets' fiscal values and ages.

In 6 key points

How it affects those involved

The absorption merger benefits from fiscal neutrality, maintaining the original fiscal values and useful lives of assets.

Lifecycle

2024-04-25PublishedPublished 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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