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V3198-23 ·12 December 2023 ·consulta-vinculante Medium impact
Tax

Merger of a wholly-owned subsidiary allows for tax neutrality and carryover of tax loss carryforwards under certain conditions

A company owning 100% of another seeks guidance on the tax implications of absorbing its subsidiary. The DGT indicates that, provided merger requirements are met and there is no fraud, the tax neutrality regime and the carryover of tax loss carryforwards shall apply.

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2023-12-12PublishedPublished 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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