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V1485-25 ·8 August 2025 ·consulta-vinculante Medium impact
Tax

Possibility of applying fiscal neutrality regime in absorption merger of Society C by Society B

The consultant asks whether an absorption merger of Society C by Society B may apply the fiscal neutrality regime and whether valid economic grounds exist. The DGT responds that such a regime may apply if the transaction meets the commercial requirements and Article 76.1 of the LIS.

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2025-08-08PublishedPublished 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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