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V2240-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

Possibility of applying fiscal neutrality regime in absorption merger of a fully-owned subsidiary

A consulting company proposes the absorption merger of a wholly-owned subsidiary to consolidate real estate activities. The DGT responds that the transaction may qualify for the special fiscal neutrality regime if carried out in accordance with applicable commercial law.

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2025-11-25PublishedPublished 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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