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V1763-25 ·30 September 2025 ·consulta-vinculante Low impact
Tax

Conditions for a merger by absorption to qualify for the tax neutrality regime under Corporate Income Tax

The DGT confirms that a property leasing company can apply the special fusion regime if the absorption merger has valid economic motives and does not aim at fraud.

In 6 key points

How it affects those involved

Companies in the property leasing sector may benefit from tax neutrality in absorption mergers if the transaction is driven by legitimate economic reasons.

Lifecycle

2025-09-30PublishedPublished 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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