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V0348-26 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 and economic conditions are met

A company (S) proposes to absorb another (D) to simplify its structure and centralize real estate management. The DGT examines whether this operation meets the legal and economic requirements for applying the tax neutrality regime of the Corporate Income Tax and whether negative taxable bases would be substituted.

The question raised

Cuestión planteada

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