Skip to content
V1044-26 ·12 May 2026 ·consulta-vinculante Medium impact
Tax

It is possible to apply the fiscal neutrality regime in total split and absorption merger transactions

A company proposes a reorganisation through a total split and an absorption merger to optimise its structure. The DGT examines whether these transactions may qualify for the special fiscal neutrality regime to defer taxation.

In 6 key points

Lifecycle

2026-05-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact