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V2357-25 ·4 December 2025 ·consulta-vinculante Low impact
FISCAL

Merger by absorption of wholly owned companies may qualify for the tax neutrality regime under specific conditions

Lifecycle

2025-12-04PublishedPublished 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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