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V3319-23 ·28 December 2023 ·consulta-vinculante Medium impact
Tax

Absorption merger may qualify for tax neutrality regime

A consultancy asks whether an absorption merger can apply for the special tax neutrality regime and whether its economic motives are valid. The DGT responds that the operation may qualify under the provisions of Royal Decree-Law 5/2023 and Article 76.1 of the LIS, provided its main objective is not tax advantage.

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2023-12-28PublishedPublished 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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