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V2118-25 ·6 November 2025 ·consulta-vinculante Low impact
Tax

The merger by absorption of a wholly owned subsidiary may qualify for the tax neutrality regime if it meets the requirements of the LIS and RDL 5/2023

The DGT confirms that fiscal neutrality may apply if LIS requirements are met and the objective is not fraud.

In 6 key points

How it affects those involved

Mergers involving full subsidiary absorption may benefit from fiscal neutrality under certain conditions.

Lifecycle

2025-11-06PublishedPublished 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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