Skip to content
Back to index
V0345-26 19 February 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · fusión por absorción

Absorption merger may qualify for tax neutrality if legal requirements met

A consultancy company proposes an absorption merger to simplify its structure and centralise its real estate activities. The DGT examines whether the transaction qualifies for tax neutrality, whether the economic motives are valid, and whether negative taxable bases are assumed.

The question raised

Cuestión planteada

Email
Contact