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MEDIUM
FISCAL

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

V1772-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1772-25
Published
30 Sept 2025

Summary

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.

In 6 key points

Lifecycle

2025-09-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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