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V5443-26 ·6 August 2026 ·consulta-vinculante Medium impact
Tax

Tax neutrality regime applicable to mergers by absorption if LIS requirements are met

The applicant asks whether a merger by absorption involving a real estate company can benefit from the tax neutrality regime and if valid economic reasons exist. The DGT responds that if the transaction meets the requirements of Article 76.1 of the LIS and its primary objective is not tax fraud or evasion, the regime shall apply.

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2026-08-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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