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V2279-25 ·25 November 2025 ·consulta-vinculante Low impact
Tax

Absorption merger of fully owned companies may qualify for fiscal neutrality

A consulting company asks whether a merger by absorption of three wholly-owned entities may apply the fiscal neutrality regime, which the DGT confirms is possible if carried out in a commercial context and not primarily for tax fraud or evasion.

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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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