Skip to content
V5493-26 ·26 August 2026 ·consulta-vinculante Medium impact
Tax

Mergers may qualify for tax neutrality if legal requirements are met and fraud is not the primary objective

A consulting company proposes a merger (absorption or reverse merger) to simplify its structure and reduce costs. The DGT determines that the operation may qualify for tax neutrality if carried out for economic reasons and not with the primary objective of fraud or evasion.

In 6 key points

Lifecycle

2026-08-26PublishedPublished 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