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V1955-25 ·16 October 2025 ·consulta-vinculante Low impact
Tax

Fusion by absorption may qualify for fiscal neutrality if legal requirements are met and fraud is absent

The DGT confirms that a merger by absorption may benefit from the fiscal neutrality regime under the LIS, provided it meets legal requirements and does not primarily aim at tax fraud or evasion.

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2025-10-16PublishedPublished 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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