Skip to content
V3141-23 ·4 December 2023 ·consulta-vinculante Medium impact
Tax

Absorption merger may qualify for special tax neutrality regime

The DGT confirms that a merger by absorption may qualify for the special regime under the Corporate Income Tax Law if carried out in accordance with Royal Decree-Law 5/2023 and meets the requirements of Article 76.1 of the Corporate Income Tax Law.

In 6 key points

Lifecycle

2023-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact