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V2511-24 ·10 December 2024 ·consulta-vinculante Medium impact
Tax

Family absorption merger with valid economic motives: DGT confirms access to Chapter VII, Title VII LIS neutrality regime

A family holding company (F) proposes to absorb another company within the same group (O). The DGT confirms that the transaction may qualify for fiscal neutrality under Article 76.1 LIS and the commercial framework of Royal Decree-Law 5/2023, as valid economic grounds (rationalisation, cost reduction, asset strengthening) are alleged, and no entity has negative bases or pending deductions.

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2024-12-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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