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MEDIUM
FISCAL

Absorbed company shares not considered homogeneous

V2133-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2133-25
Published
11 Nov 2025

Summary

The DGT responds that shares of the absorbed company and the absorbing company are not homogeneous as required by the Tax Regulation.

In 6 key points

Lifecycle

2025-11-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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