MEDIUM
FISCAL

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

V1485-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1485-25
Published
8 Aug 2025

Summary

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.

In 6 key points

Lifecycle

2025-08-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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