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MEDIUM
FISCAL

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

V1506-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1506-25
Published
18 Aug 2025

Summary

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.

In 6 key points

Lifecycle

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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