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V1578-25 ·8 September 2025 ·consulta-vinculante Medium impact
Tax

Absorption merger of a fully owned subsidiary may qualify for fiscal neutrality

A consultancy raises whether a merger by absorption of a wholly owned subsidiary can apply the special regime of fiscal neutrality. The DGT responds that if the transaction meets commercial requirements and Article 76.1.c) of the LIS, it may qualify for such regime, provided the main objective is not tax fraud or evasion.

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2025-09-08PublishedPublished 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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