Skip to content
V2348-25 ·3 December 2025 ·consulta-vinculante Medium impact
Tax

Requirements for claiming tax neutrality in absorption mergers

A company asks whether an absorption merger can benefit from the tax neutrality regime under Corporate Tax Law. The DGT responds that such a merger may apply if it meets commercial and Article 76.1 LIS requirements and does not have the primary objective of fraud.

In 6 key points

Lifecycle

2025-12-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact