Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A query was raised regarding whether a merger by absorption between two holding companies constitutes valid economic grounds under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) ruled that centralising management, reducing costs, and strengthening financial position are valid grounds, even if the absorbed company holds tax losses or tax credits.
Cuestión planteada Si los motivos por los cuales se pretende realizar la fusión objeto de consulta pueden considerarse como motivos económicos válidos en los términos exigidos por el artículo 89 de la LIS.
La operación puede acogerse al régimen especial si se realiza en el ámbito mercantil y cumple el artículo 76.1 de la LIS. Los motivos de centralizar la gestión, eliminar estructuras duplicadas y mejorar la capacidad de financiación se consideran económicos válidos. La existencia de bases imponibles negativas o créditos fiscales en la sociedad absorbida no invalida el régimen si la finalidad preponderante no es el aprovechamiento de dichos beneficios. Las bases imponibles negativas podrán compensarse siguiendo los requisitos y limitaciones de los artículos 26, 84 y la disposición transitoria 16ª de la LIS.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.