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V2375-25 ·9 December 2025 ·consulta-vinculante Low impact
Tax

Reverse merger may qualify for fiscal neutrality if LIS conditions are met and no fraud is intended

A consulting company proposes a reverse merger where company C would absorb company B to simplify its structure. The DGT states that if the operation meets the conditions of article 76.1 of the LIS and is driven by legitimate economic reasons, the fiscal neutrality regime could apply.

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2025-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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