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V1962-25 ·16 October 2025 ·consulta-vinculante Medium impact
Tax

Possibility of applying fiscal neutrality regime in absorption mergers under Royal Decree-Law 5/2023

The consultation examines whether an absorption merger can benefit from the fiscal neutrality regime of the LIS. The DGT responds that this is possible as long as the operation is not primarily aimed at tax fraud or evasion and is driven by valid economic reasons.

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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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