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V0375-26 23 February 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · neutralidad fiscal

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

A consultancy firm proposes absorbing a wholly-owned subsidiary. The DGT states that if the transaction meets commercial and LIS requirements, the fiscal neutrality regime applies, allowing the retention of original tax values and asset ages.

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