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V2442-25 ·11 December 2025 ·consulta-vinculante Low impact
Tax

Reverse merger may qualify for tax neutrality under LIS

A company asks whether a reverse merger can apply to the special regime for share swaps. The DGT responds that if the operation meets the conditions of Article 76.1 of the LIS and does not have the primary objective of tax fraud or evasion, it may benefit from tax neutrality.

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2025-12-11PublishedPublished 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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