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V1506-25 ·18 August 2025 ·consulta-vinculante Medium impact
Tax

Possibility of applying fiscal neutrality regime in absorption merger of a fully-owned company

A company owning 100% of another may apply the special fiscal neutrality regime in an absorption merger, provided the LIS requirements are met and the merger is not primarily aimed at tax fraud or evasion.

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2025-08-18PublishedPublished 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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