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V1974-25 ·20 October 2025 ·consulta-vinculante Medium impact
Tax

Absorption fusion of a fully owned company may qualify for fiscal neutrality

The DGT confirms that an absorption fusion of a fully owned company under Royal Decree-Law 5/2023 and meeting LIS requirements may apply the fiscal neutrality regime, provided it does not primarily aim at tax fraud or evasion.

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2025-10-20PublishedPublished 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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