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V0189-25 14 February 2025 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión inversa

Possibility of applying the tax neutrality regime in mergers if the requirements of the CIT are met

The DGT confirms that a reverse merger driven by administrative simplification and cost reduction may qualify for fiscal neutrality, provided it meets commercial requirements and does not primarily aim at tax fraud or evasion.

The question raised

Question posed: Whether the grounds upon which a reverse merger operation is based are considered valid economic reasons for the purposes of Article 89.2 of Law 27/2014 on Corporate Income Tax (hereinafter, LIS), and exclude the assessment of tax fraud or evasion; and whether, consequently, the tax neutrality regime provided for in Chapter VII of Title VII of the LIS, in its Second Additional Provision and other concordant provisions, would be applicable to such operations.

The DGT's ruling

El régimen de neutralidad fiscal es aplicable siempre que la operación no tenga como objetivo principal el fraude o la evasión fiscal. La ausencia de motivos como la reestructuración o racionalización puede presumir dicho objetivo, pero existen otros motivos económicos válidos que permiten la aplicación del régimen. En el caso concreto, la simplificación de estructuras y la reducción de costes se consideran motivos válidos para acogerse a la neutralidad fiscal.

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