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V1989-25 ·21 October 2025 ·consulta-vinculante Low impact
Tax

Absorption merger may qualify for tax neutrality if fraud is not the objective

The DGT confirms that an absorption merger may apply for tax neutrality provided the conditions of the LIS are met and the primary objective is not fraud or tax evasion.

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2025-10-21PublishedPublished 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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