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V2015-25 ·28 October 2025 ·consulta-vinculante Low impact
Tax

Possibility of applying the tax neutrality regime in mergers by absorption under the requirements of the LIS

The DGT confirms that an absorption merger may qualify for tax neutrality if LIS requirements are met and the primary objective is not tax fraud or evasion.

In 6 key points

How it affects those involved

Merger structures may benefit from tax neutrality under specific conditions.

Lifecycle

2025-10-28PublishedPublished 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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