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V0364-26 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 LIS requirements met

A company asks whether an absorption merger between a property-active and a residual-activity company can apply the tax neutrality regime, if valid economic reasons exist and negative taxable bases are assumed. The DGT states that such a regime applies if the transaction meets commercial and LIS requirements.

The question raised

Cuestión planteada

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