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V2402-24 ·25 November 2024 ·consulta-vinculante Medium impact
Tax

Tax neutrality applies to mergers provided the objective is not tax fraud or evasion

The inquiry seeks clarification on the application of the tax neutrality regime in mergers involving tax savings. The DGT rules that the regime applies as long as the primary objective is not fraud or evasion, thereby permitting tax planning through choice of option.

In 6 key points

How it affects those involved

This ruling provides legal certainty for corporate restructurings, confirming that tax-efficient merger strategies are permissible provided they are based on legitimate economic motives rather than evasion.

Lifecycle

2024-11-25PublishedPublished 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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