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V0183-26 30 January 2026 · SG de Impuestos sobre las Personas Jurídicas Analysis pending
IS · fusión por absorción

No rental income arises from the cancellation of participation in an absorption merger of a fully owned subsidiary

A parent company intends to absorb its wholly-owned subsidiary to rationalise its structure and reduce costs. The DGT seeks guidance on whether this improper merger can be treated under the fiscal neutrality regime.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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