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A company has requested clarification on whether a merger by absorption of another company within the same family group can benefit from the special tax neutrality regime. The Directorate General of Taxes (DGT) has ruled that this is possible provided the transaction meets the requirements of Article 76.1 of the Corporate Income Tax Act (LIS) and its primary objective is not tax fraud or evasion.
Companies undertaking group restructurings must ensure that mergers by absorption strictly adhere to the LIS requirements and demonstrate a legitimate business purpose to qualify for tax neutrality and avoid being classified as tax avoidance.
The tax team reviews your specific situation.
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