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V0263-26 9 February 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión por absorción

Absorption merger of a fully owned subsidiary may qualify for fiscal neutrality

A holding company wishes to absorb its subsidiary, which holds only shares with no own activities but has negative taxable bases. The query asks whether the transaction meets merger requirements and whether valid economic grounds exist for applying the special regime.

The question raised

Cuestión planteada

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