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V2284-25 ·25 November 2025 ·consulta-vinculante Low impact
Tax

The merger by absorption of a subsidiary by its sole shareholder could qualify for the tax neutrality regime

A 100% owned company checks whether an absorption merger can apply the special merger regime and whether economic motives are valid. The DGT states that if commercial and LIS requirements are met, the operation may benefit from fiscal neutrality and substitute negative taxable bases.

In 6 key points

How it affects those involved

The merger may enjoy fiscal neutrality and offset negative taxable bases if commercial and LIS conditions are satisfied.

Lifecycle

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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