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The DGT confirms that an absorption merger of a fully owned company may apply the fiscal neutrality regime under Royal Decree-Law 5/2023, provided it meets LIS requirements and is not used for tax fraud or evasion.
Question raised
If the transaction is carried out within the commercial scope according to Royal Decree-law 5/2023 and complies with article 76.1.c) of the LIS, it could benefit from the tax neutrality regime. In an improper merger where the absorbing company holds at least 5%, no income will be recognized for the cancellation of the shareholding. The assets received shall maintain their previous tax values and seniority. However, the regime shall not apply if the primary objective is tax fraud or evasion.
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