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The inquiry asks whether a merger by absorption can benefit from the fiscal neutrality regime. The DGT responds that it is possible if the operation meets LIS requirements and does not have fraud or tax evasion as its primary objective.
Question raised
Merger, spin-off, asset contribution, or securities exchange operations may qualify for the tax neutrality regime under the LIS if they meet the legal requirements. Under this regime, income from the transfer is not included in the tax base of the transferring entity or the shareholders, and the values and seniority of the assets are maintained. However, the regime shall not apply if the primary objective of the operation is tax fraud or evasion, or the obtaining of a spurious tax advantage.
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