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V1772-25 ·30 September 2025 ·consulta-vinculante Medium impact
Tax

Possibility of applying fiscal neutrality regime in the merger of a commercial company by a non-profit association

A non-profit association aims to absorb a commercial company in which it already holds a majority stake. The DGT seeks to determine whether this operation may qualify for the fiscal neutrality regime of mergers and whether valid economic grounds exist.

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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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