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V1047-26 ·12 May 2026 ·consulta-vinculante Medium impact
Tax

Absorbing mergers could qualify for tax neutrality if not aimed at fraud

The DGT asks whether two successive mergers of family businesses may apply to the special tax neutrality regime of the Corporate Income Tax. The DGT states that such mergers could qualify if they meet commercial and LIS requirements, provided the main objective is not fraud or tax evasion.

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2026-05-12PublishedPublished 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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